Liability Disclosed in Annual Return but not paid

[Mihir Modak]

If liability is disclosed in annual return GSTR-9/9C but not paid. Whether limitation period as per section 73/74 are applicable in such cases for recovery of tax dues?

 

AI Summary

Debate on GST Returns: Does Section 79 Allow Unlimited Time for Recovering Unpaid Dues, Overriding Sections 73 and 74? A discussion on a forum addresses the issue of unpaid tax liabilities disclosed in annual GST returns, specifically whether the limitation periods in Sections 73 and 74 apply for recovery. One participant suggests that Section 49(8) mandates payment of past dues, potentially overriding Sections 73 and 74. Another highlights Section 79 of the CGST Act, which grants the government broad powers to recover admitted dues without a time limit, making Sections 73 and 74 inapplicable. Additional comments reference Section 75(12) and Section 61, indicating self-assessed taxes can be recovered directly under Section 79, while other cases may follow Sections 73/74 timelines.