GST penalty rules

Section 74 of GST Act: The Essential Guide to Fraud & Suppression Cases

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Introduction – When GST Thinks You Meant It In GST, some mistakes are just that — mistakes. Others look a lot like you meant to underpay or claim wrongly. That’s when Section 74 of GST Act steps in. It’s the Essential rule for cases involving fraud, wilful misstatement, or suppression of facts to evade tax. … Read more

Section 73 of GST Act: The Essential Guide to Demand Without Fraud

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Introduction – When It’s a Mistake, Not a Crime In GST, not every short payment or wrong ITC claim is a grand conspiracy. Sometimes, it’s just a slip — wrong calculation, missed entry, or a refund that shouldn’t have been processed. That’s where Section 73 of GST Act steps in. It’s the Essential rule for … Read more