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<h1>GST Recovery Guide: Legal Framework for Unpaid Dues Under CGST Act 2017, Including Penalties and Procedures</h1> The handbook on GST recovery procedures outlines the legal framework and processes for recovering unpaid GST dues, including interest, penalties, and late fees, under the CGST Act, 2017 and its rules. It details the initiation of recovery proceedings, various recovery methods, and protective measures to safeguard government revenue. The handbook also covers the applicability of these provisions to IGST and GST (Compensation to States) Act. It emphasizes voluntary compliance, allowing taxpayers to settle dues with reduced penalties before formal notices are issued. Recovery can proceed directly for unpaid self-assessed taxes without a show-cause notice, ensuring efficient tax collection.