TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Guidelines for Early Recovery under CGST Act: Commissioners Can Authorize Before 3 Months if Revenue at Risk.</h1> The circular from the Central Board of Indirect Taxes and Customs outlines guidelines for initiating recovery proceedings under the Central Goods and Services Tax Act, 2017. Generally, recovery proceedings should begin only after three months from the date of a demand order. However, in exceptional cases where revenue interests are at risk, the jurisdictional Principal Commissioner or Commissioner can authorize earlier recovery, provided reasons are documented. The Deputy or Assistant Commissioner must present justification for early recovery to the Principal Commissioner, who must evaluate and record the rationale before directing early payment. This process ensures a balance between revenue protection and business ease.
TaxTMI 
TaxTMI 
