Recovery mechanism in GST: electronic intimation triggers payment or explanation, unpaid differentials proceed to statutory recovery.

Recovery under the CGST framework uses statutory timelines and prescribed electronic notices: orders require payment within three months under Section 78 (subject to a proviso permitting earlier directed payment), summaries of specified orders are uploaded in FORM GST DRC-07 or rectified via FORM GST DRC-08, and mismatches in returns are addressed via Rule 88C (DRC-01B/DRC-03) and Rule 88D (DRC-01C/DRC-03). Rule 142B mandates intimation in FORM GST DRC-01D, posting in the Electronic Liability Register (FORM GST PMT-01) and recovery under Section 79 or Sections 73/74 where responses or payments remain outstanding.

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