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of <h1>Taxpayer Must Pay Amount Due Within 3 Months Under Section 78 of GST Act or Face Recovery Actions</h1> Under Section 78 of the Puducherry Goods and Services Tax Act, 2017, a taxable person must pay any amount due under an order within three months of receiving the order. If payment is not made within this period, recovery proceedings will commence. However, a proper officer may require payment in less than three months if deemed necessary for revenue interests, provided the reasons are documented in writing.
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