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CGST Act · Chapter XV

Demands and Recovery

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

Choose the correct demand regime by financial year, then control notice, limitation, payment and recovery risk.

Sections 73–8413 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

  • Sections 73 and 74 govern specified periods up to FY 2023-24; section 74A applies for FY 2024-25 onward.
  • Do not mix fraud/non-fraud legacy demand logic with the later section 74A structure.
  • Recovery, instalment and provisional-attachment powers need separate procedural checks.
Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 73Determination of tax , pertaining to the period up toOpen sectionSection 74Determination of tax , pertaining to the period up toOpen sectionSection 74ADetermination of tax not paid or short paid orOpen sectionSection 75General provisions relating to determination of taxOpen sectionSection 76Tax collected but not paid to GovernmentOpen sectionSection 77Tax wrongfully collected and paid to Central Government or State GovernmentOpen sectionSection 78Initiation of recovery proceedingsOpen sectionSection 79Recovery of taxOpen sectionSection 80Payment of tax and other amount in instalmentsOpen sectionSection 81Transfer of property to be void in certain casesOpen sectionSection 82Tax to be first charge on propertyOpen sectionSection 83Provisional attachment to protect revenue in certain casesOpen sectionSection 84Continuation and validation of certain recovery proceedingsOpen section

Questions this chapter should answer

  • Section 73, 74 or 74A — which applies?
  • What is the limitation period?
  • Should I pay, reply or appeal?
  • Can recovery or provisional attachment begin?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST End-to-End Workflows

Open the connected Finin2min repository or practical guide.

GSTAT Procedure and Filing Hub

Open the connected Finin2min repository or practical guide.

GST Provisional Attachment and Recovery: CFO Risk Checklist

Open the connected Finin2min repository or practical guide.

GST Notice Evidence File: How to Prepare Before Replying | Finin2min CFO Playbook

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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