Section 75 – General provisions relating to determination of tax
Section 75 of CGST Act, 2017 – General Provisions Relating to Determination of Tax Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 75 Section 75 lays down the general procedural principles to be followed while determining tax liability under Sections 73, 74 and other demand-related provisions. It ensures: Consistency in adjudication Protection of taxpayer rights Uniform application of limitation 2. Common Notice for Multiple Periods Section 75(3): Where a notice is issued for one period, the proper officer may issue a common notice for subsequent periods on the same grounds. However, time limits must be complied with for each period separately. 3. Adjustment of Paid Amounts Section 75(2): If any amount of tax, interest or penalty is paid by the taxpayer, such amount shall be adjusted against the amount determined. Double recovery is not permitted. 4. Deemed Conclusion of...