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The Instruction issued by the Government of India (CBIC) provides guidelines for initiating recovery proceedings u/s 79 of the Central Goods and Services Tax Act, 2017 (GST Act). Recovery proceedings can be initiated if any amount payable by a taxable person is not paid within three months from the date of service of the order. However, in exceptional cases for the interest of revenue, the proper officer may require early payment with recorded reasons. The jurisdictional Deputy or Assistant Commissioner must seek approval from the Principal Commissioner/ Commissioner before initiating early recovery. Reasons for early recovery must be based on credible evidence to safeguard revenue. Failure to comply results in recovery as per u/s 79. Any difficulties in implementation should be reported to the Board.
The Instruction issued by the Government of India (CBIC) provides guidelines for initiating recovery proceedings u/s 79 of the Central Goods and Services Tax Act, 2017 (GST Act). Recovery proceedings can be initiated if any amount payable by a taxable person is not paid within three months from the date of service of the order. However, in exceptional cases for the interest of revenue, the proper officer may require early payment with recorded reasons. The jurisdictional Deputy or Assistant Commissioner must seek approval from the Principal Commissioner/ Commissioner before initiating early recovery. Reasons for early recovery must be based on credible evidence to safeguard revenue. Failure to comply results in recovery as per u/s 79. Any difficulties in implementation should be reported to the Board.
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