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of <h1>Guidelines for Tax Recovery u/s 79 of HGST Act: Clarifying Self-Assessed Tax and Discrepancies in Returns.</h1> The circular provides guidelines for recovery proceedings under section 79 of the HGST Act, 2017, specifically addressing cases related to sub-section (12) of section 75. It clarifies that 'self-assessed tax' includes tax on outward supplies reported but not included in returns. If discrepancies occur between GSTR-1 and GSTR-3B, registered persons must explain or correct them before recovery actions are initiated. Proper officers may communicate with registered persons to resolve short payments or non-payments. Failure to justify discrepancies or make payments may lead to recovery proceedings. Any implementation difficulties should be reported to the Department.
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