Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxable Person Must Pay Due Amount Within 3 Months Under Section 78 of HP GST Act 2017 or Face Recovery.</h1> Under Section 78 of the Himachal Pradesh Goods and Services Tax Act, 2017, a taxable person must pay any amount due following an order under this Act within three months from the date of service of the order. If the payment is not made within this period, recovery proceedings will commence. The proper officer has the discretion, if deemed necessary for revenue interests and with reasons documented in writing, to require payment within a period shorter than three months.
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