CGST Act 2017: New Tax Recovery Rules, Timelines & Procedures Explained; Key Sections Include Rule 88C, 88D, and Section 79.

The recovery mechanism under the CGST Act, 2017 outlines procedures for tax recovery, including timelines for payment and actions for non-compliance. Taxpayers must pay amounts due within three months of an order, with potential for earlier payment if deemed necessary by the proper officer. Discrepancies between GSTR-1 and GSTR-3B returns must be rectified, with opportunities for taxpayers to explain or correct errors before recovery actions are initiated. New rules, such as Rule 88C and Rule 88D, address differences in tax liabilities and input tax credits, requiring taxpayers to reconcile or justify discrepancies. Unresolved issues lead to recovery proceedings under Section 79.