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of <h1>Section 79 recovery: Officer must send FORM GST DRC-01D intimation for unpaid tax/interest, then initiate recovery after seven days</h1> Where an amount of tax or interest becomes recoverable under section 79 and remains unpaid, the proper officer must send an electronic intimation on the common portal using FORM GST DRC-01D, directing the defaulting person to pay the outstanding amount plus applicable interest within seven days; the amount is recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). That intimation constitutes the recovery notice, and if the amount remains unpaid after the specified period, the proper officer shall initiate recovery proceedings under the applicable recovery rules.
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