GST recovery notices: electronic intimation directs payment within seven days and triggers formal recovery procedures if unpaid.

Rule 142B requires the proper officer to electronically notify defaults in FORM GST DRC-01D directing payment of tax and interest within seven days and to post the amount in Part II of the Electronic Liability Register in FORM GST PMT-01; that intimation constitutes the notice for recovery and, if unpaid, the officer must proceed with recovery under the applicable recovery rules.

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