Handbook Details Officer Roles for GST Arrears Recovery Under CGST Act, 2017 and CGST Rules, 2017

The handbook outlines the assignment of roles for the recovery of GST arrears under the CGST Act, 2017, and CGST Rules, 2017. Various ranks of officers are designated as "Proper Officers" for specific sections and rules. Commissioners handle initiation of recovery, installment payments, provisional attachment, and continuation of recovery proceedings. Deputy or Assistant Commissioners manage tax recovery, recovery by deduction or sale, attachment of debts, and recovery through various means. Superintendents of Central Tax are responsible for notices and police assistance. This structure ensures a clear hierarchy and distribution of responsibilities for effective tax recovery.