Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 75, verbatim (show)
Section 75
*Section 75. General provisions relating to determination of tax.-
(1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 2[or sub-sections (2) and (7) of section 74A], as the case may be.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73.
2[(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.]
(3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction.
(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.
(6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.
(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.
(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified.
(9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability.
3[(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A.]
(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in subsection (10) of section 73 or sub-section (10) of section 74 2[or sub-sections (2) and (7) of section 74A] where proceedings are initiated by way of issue of a show cause notice under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74 2[or section 74A], where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.
1[Explanation.-For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.]
(13) Where any penalty is imposed under section 73 or section 74 2[or section 74A], no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.
*Enforced w.e.f. 1st July, 2017.
1. Inserted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 114 of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021.
2. Inserted by section 139 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
3. Substituted by section 139 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024 for "The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in sub-section (10) of section 74."
75(1)Stay exclusion
the period of such stay shall be excluded in computing the period specifiedSection 75(1)
The court or Appellate Tribunal stay must affect notice service or order issue. The exclusion qualifies the named section 73, 74 or 74A limits.
Questions to answer on the file4 questions
75(2)Failed section 74 fraud charge
deeming as if the notice were issued under sub-section (1) of section 73.Section 75(2)
The appellate body or court must find the section 74 notice unsustainable because fraud-related evasion charges were not established. The officer then determines tax on the deemed section 73 basis.
Questions to answer on the file4 questions
75(2A)Failed section 74A fraud penalty
the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.Section 75(2A)
The finding concerns failure to establish the fraud-related grounds for clause (ii) penalty. The non-fraud penalty replaces that measure.
Questions to answer on the file3 questions
75(3)Direction-based order
such order shall be issued within two years from the date of communication of the said direction.Section 75(3)
The order must follow a direction from the named appellate body or court. The law does not settle the required recipient of communication or evidence of its date.
Questions to answer on the file3 questions
75(4)Hearing
An opportunity of hearing shall be granted where a request is received in writingSection 75(4)
Either a written request or a contemplated adverse decision requires the opportunity. The duty protects the person chargeable with tax or penalty.
Questions to answer on the file3 questions
75(5) and provisoAdjournment
no such adjournment shall be granted for more than three times to a person during the proceedings.Section 75(5) and proviso
Sufficient cause and written reasons support granting time. The law does not settle "sufficient cause" or the boundaries of "the proceedings" for the cap.
Questions to answer on the file4 questions
75(6)Reasons in order
shall set out the relevant facts and the basis of his decision.Section 75(6)
The requirement attaches to the officer's order. Relevant facts and the decision basis must both appear.
Questions to answer on the file2 questions
75(7)Notice controls demand
shall not be in excess of the amount specified in the noticeSection 75(7)
The order cannot exceed the noticed tax, interest and penalty. It also cannot confirm demand on different grounds.
Questions to answer on the file4 questions
75(8)Consequential modification
the amount of interest and penalty shall stand modified accordinglySection 75(8)
The trigger is appellate or court modification of tax determined by the officer. The modified tax amount governs the consequential amounts.
Questions to answer on the file4 questions
75(9)Interest preserved
shall be payable whether or not specified in the order determining the tax liability.Section 75(9)
The rule concerns interest on unpaid or short-paid tax. Omission from the order does not remove that express liability.
Questions to answer on the file2 questions
75(10)Late-order conclusion
The adjudication proceedings shall be deemed to be concludedSection 75(10)
The trigger is failure to issue the order within the specified section 73(10), 74(10) or 74A(7) period. The computation remains qualified by the exclusions in this section.
Questions to answer on the file5 questions
75(11)Related litigation period
shall be excluded in computing the period referred toSection 75(11)
The stated revenue-adverse issue decision and pending further appeal are required. The identified inter-decision period is excluded for the named show-cause proceedings and limits.
Questions to answer on the file4 questions
75(12) and ExplanationDirect recovery
Notwithstanding anything contained in section 73 or section 74 or section 74ASection 75(12) and Explanation
This rule overrides those determination routes for recovery under section 79 of unpaid self-assessed tax under section 39 or its interest. The Explanation includes tax on section 37 outward details absent from the section 39 return.
Questions to answer on the file6 questions
75(13)Duplicate penalty bar
no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.Section 75(13)
A section 73, 74 or 74A penalty must already be imposed. The law does not settle what constitutes "the same act or omission" across different penalty provisions.
Questions to answer on the file3 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Frequently asked questions
Can the order confirm a new ground absent from notice?
No. Sub-section (7) bars confirmation on grounds outside the notice and caps the amounts at those specified.
Section 75(7)
Does silence in the order remove interest?
No. Sub-section (9) preserves interest on unpaid or short-paid tax whether or not the order specifies it.
Section 75(9)
What counts as the same act for a further penalty?
The law does not settle that identity test. Sub-section (13) bars another penalty on the same person for the same act or omission after the named determination penalty.
Section 75(13)
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Instrument | Effective from |
|---|---|---|---|
| the whole section | — | enforced with effect from 1st July, 2017 | |
| 1 | the Explanation to sub-section (12) | section 114 of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021, inserted vide Notification No. 39/2021-C.T., dated 21st December, 2021[2][3] | 1st January, 2022 |
| 2 | "or sub-sections (2) and (7) of section 74A" in sub-sections (1) and (11); sub-section (2A); "or section 74A" in sub-sections (12) and (13) | section 139 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024[4] | the source gives the date of the amending Act only and no commencement date |
| 3 | sub-section (10), substituted for the earlier wording the footnote preserves | section 139 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024[4] | the source gives the date of the amending Act only and no commencement date |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 73 | 75(1) requires Section 73, S74, S74A | 75(1) "in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 2[or sub-sections (2) and (7) of section 74A]" |
| Section 73 | 75(2) same as Section 73 sub-section (1) | 75(2) "the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73" |
| Section 74A | 75(2A) same as Section 74A clause (i) of sub-section (5) | 75(2A) "the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A" |
| Section 73 | 75(10) requires Section 73 sub-section (10), S74 sub-section (10), S74A sub-section (7) | 75(10) "if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A" |
| Section 73 | Section 73, S74, S74A overridden by 75(12) | 75(12) "Notwithstanding anything contained in section 73 or section 74 2[or section 74A]" |
| Section 39 | 75(12) requires Section 39 | 75(12) "where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid" |
| Section 79 | 75(12) requires Section 79 | 75(12) "the same shall be recovered under the provisions of section 79" |
| Rule 142 of the CGST Rules, 2017 | this provision prescribed by rule 142 of the CGST Rules 2017 | 75(6) "The proper officer, in his order" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (4)
| Number | Date | Subject |
|---|---|---|
| Circular No. 254/11/2025-GST | 27 October 2025 | Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 |
| Circular No. 238/32/2024-GST | 15 October 2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument |
| Circular No. 185/17/2022-GST | 27 December 2022 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation |
| Circular No. 171/03/2022-GST | 6 July 2022 | Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. |
Notifications (5)
| Number | Date | Subject |
|---|---|---|
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 21/2024-Central Tax | 8 October 2024 | Seeks to notify date under sub-section (1) of Section 128A of CGST Act. |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 16/2019-Central Tax | 29 March 2019 | Seeks to make Second Amendment (2019) to CGST Rules. |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
Unsettled questions
The words of section 75 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- From what date do the references to section 74A inserted by the Finance (No. 2) Act, 2024 apply?
- What makes a further penalty one for "the same act or omission" as the penalty already imposed under section 73, section 74 or section 74A: the same transaction, the same period, the same failure, or the same conduct however described in the two provisions?
- To whom must the direction of the Appellate Authority, Appellate Tribunal or court be communicated for the two years in sub-section (3) to begin to run — the proper officer, the Commissioner or the person — and what evidences the date of communication?
- What is "sufficient cause" for granting time and adjourning a hearing under sub-section (5), and what are "the proceedings" during which not more than three adjournments may be granted to a person?
See also
- Section 73 of the CGST Act, 2017: 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 willful-misstatement or suppression of facts
- Section 74 of the CGST Act, 2017: 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 willful-misstatement or suppression of facts
- Section 74A of the CGST Act, 2017: determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
- Section 79 of the CGST Act, 2017: recovery of tax
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Section 75. General provisions relating to determination of tax". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- The Finance Act, 2021. Cited in CBIC footnote 1.
- Notification No. 39/2021-Central Tax, dated 21 December 2021: Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. Cited in CBIC footnote 1.
- The Finance Act (No. 2) Act, 2024. Cited in CBIC footnotes 2 and 3.
External links
- CGST Act, 2017, Section 75 on the CBIC tax information portal