https://www.taxtmi.com/article/detailed?id=10184 CBIC guidance clarifies recovery under section 79 where tax declared in GSTR-1 but unpaid in GSTR-3B is treated as self-assessed tax: the proper officer must issue a DINed communication allowing the registered person a reasonable time to explain mismatches or pay the shortfall; if the taxpayer fails to satisfactorily explain or remit the amount within the prescribed or extended time, recovery proceedings under section 79 may be initiated. en-us Fri, 14 Jan 2022 09:54:08 +0530 Fri, 14 Jan 2022 09:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10184 CBIC guidance clarifies recovery under section 79 where tax declared in GSTR-1 but unpaid in GSTR-3B is treated as self-assessed tax: the proper officer must issue a DINed communication allowing the registered person a reasonable time to explain mismatches or pay the shortfall; if the taxpayer fails to satisfactorily explain or remit the amount within the prescribed or extended time, recovery proceedings under section 79 may be initiated. Articles Goods and Services Tax - GST Fri, 14 Jan 2022 09:54:08 +0530 https://www.taxtmi.com/article/detailed?id=10184