Tax recovery: summary orders must be uploaded to the GST portal and posted in the electronic liability register for recovery. Tax recovery proceeds when a taxable person fails to pay an assessed demand within the prescribed period, with the proper officer able to shorten that period to safeguard revenue. Demands arising under existing laws that become recoverable are to be summarised and uploaded in FORM GST DRC-07A on the common portal and posted in Part II of the Electronic Liability Register in FORM GST PMT-01. If a demand is rectified, modified, quashed or recovered under existing law, a rectification summary must be uploaded in FORM GST DRC-08A and the register updated.