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<h1>New Circular Updates Arrears Recovery for Central Excise, Service Tax, and Customs Post-GST; Establishes Tax Recovery Cells.</h1> The Master Circular on Recovery and Write-Off of Arrears of Revenue updates procedures for recovering arrears in Central Excise, Service Tax, and Customs, reflecting changes post-GST implementation. It defines arrears, outlines statutory recovery provisions, and categorizes arrears based on litigation, appeal status, and recoverability. The circular mandates the establishment of Tax Recovery Cells and prescribes procedures for monitoring and recovering arrears, including through property attachment and sale. It also details write-off provisions for irrecoverable arrears and emphasizes the need for timely recovery actions, providing guidelines for identifying defaulters' assets and coordinating with financial and legal entities.