Manner of calculating interest on delayed payment of tax | CGST Rule 88B

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. | Section 74 of CGST Act

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts | Section 73 of CGST Act

Recovery of penalty by sale of goods or conveyance detained or seized in transit | CGST Rule 144A

Bank Account for credit of refund | CGST Rule 96C

Transfer of certain amounts | Section 53A of CGST Act

Section 9B of The Union Territory Goods and Services Tax Act (UTGST Act), 2017

Section 9A of The Union Territory Goods and Services Tax Act (UTGST Act), 2017

Order of utilisation of input tax credit | Section 49B

Utilisation of input tax credit subject to certain conditions | Section 49A of CGST Act