alleryStart learning →Section 73(9) penalty still applies if self-assessed tax stays unpaid beyond how long?
A7 days
B15 days
C60 days
D30 days
Answer & Solution
Correct answer: D. 30 days
Section 73(11) overrides the no-penalty rule where self-assessed or collected tax was not paid within thirty days of its due date.
Keep practising Demands and Recovery, Offences and Penalties
Browse all Demands and Recovery, Offences and Penalties questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
When a company commits a GST offence, who besides the company is deemed guilty under sectiA signed statement made on a section 70 summons becomes relevant under which section in a For section 135, a fact is proved only when the court believes it exists to what standard?In a GST prosecution needing a culpable mental state, what does the court presume?A Government servant is prosecuted under section 133 only with sanction of whom?A person engaged in statistics who wilfully discloses return contents faces imprisonment uWhose previous sanction is needed to prosecute a person for an offence under section 132?Which GST offences are cognizable and non-bailable under section 132(5)?