TaxTMI 
TaxTMI 
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?
Liability Disclosed in Annual Return but not paid
19 Mar 2025 
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Recovery of admitted tax: return-disclosed liabilities may be collected under return-recovery or assessed under limitation-bound procedures.
When tax is disclosed in an annual GST return but unpaid, recovery may proceed either under the statutory recovery mechanism for amounts payable-including admitted or self-assessed tax disclosed in returns-or under the assessment/determination framework which is subject to limitation. Return-based recovery is characterized as permitting collection of declared dues without time limit, whereas liabilities identified by scrutiny or determination follow assessment procedures and their limitation bars. The distinction between self-assessed periodic-return liabilities and assessment-determined liabilities governs which recovery route and time constraints apply. (AI Summary)
When tax is disclosed in an annual GST return but unpaid, recovery may proceed either under the statutory recovery mechanism for amounts payable-including admitted or self-assessed tax disclosed in returns-or under the assessment/determination framework which is subject to limitation. Return-based recovery is characterized as permitting collection of declared dues without time limit, whereas liabilities identified by scrutiny or determination follow assessment procedures and their limitation bars. The distinction between self-assessed periodic-return liabilities and assessment-determined liabilities governs which recovery route and time constraints apply. (AI Summary)