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of <h1>Guidelines for Recovery Under CGST Act: Address GSTR-1 and GSTR-3B Discrepancies Before Section 79 Action Initiates.</h1> The circular provides guidelines for recovery proceedings under section 79 of the CGST Act, 2017, specifically for cases covered by the explanation to sub-section (12) of section 75. It clarifies that self-assessed tax includes tax payable on outward supplies reported in GSTR-1 but not paid in GSTR-3B. In cases of discrepancies between GSTR-1 and GSTR-3B, registered persons must explain or rectify the differences before recovery actions are initiated. If a registered person fails to justify or pay the shortfall, recovery proceedings under section 79 may commence. The circular emphasizes providing an opportunity for explanation before any recovery action.
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