Section 78 of CGST Act, 2017 : Section 78: Initiation Of Recovery Proceedings
CGST Act, 2017
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Explanation using Example
Imagine a business owner, Mr. Sharma, who has been audited by the tax authorities. The audit reveals that he has underpaid Goods and Services Tax (GST) due to an error in calculating the tax on some of his products. Consequently, the tax authorities issue an order for Mr. Sharma to pay the underpaid amount.
According to **Section 78 of The C...
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