In Goods and Service Tax there are two types of Sections or Powers available with Department of Indirect Tax to Collect Tax from Taxpayers which are as follows:   DEMAND SECTIONS   Section 73:   Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts. Section 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts. Section 75:     General; Provisions relating to Determination of Tax Section 76:     Tax Collected but not paid to government Section 77:     Tax wrongfully collected and paid to Government   RECOVERY SECTIONS   Section 78:          Initiation of recovery proceedings. Section 79:          Recovery of tax Section 80:           Payment of tax and other amount in installment

In Goods and service tax there are two methods to Collect Taxes  Forward Charge Mechanism   Reverse Charge Mechanism. In Every Law passed by the Government to collects taxes, it has to introduce two type of Power to Collect Tax that is         Levy of Tax (which is Section 9 of CGST Act,2017 and Section 5 of IGST Act,2017)       Taxable Transaction rather called as Supplies in GST (Which is Section 7 of CGST Act,2017) Reverse Charge Mechanism Definition  Reverse Charge is Defined Under Section 2(98) of CGST Act, 2017 as : - The liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act In Every Transaction there are two Parties Involves, One is Supplier and Second Is Recipient.  Supplier is Defined Under Section 2(105) of CGST Act, 20