https://www.taxtmi.com/manuals?id=7775 Functions for recovery of CGST dues are assigned to specified ranks: Commissioners handle initiation of certain recovery proceedings, provisional attachment, validation and instalment matters; Deputy or Assistant Commissioners conduct recovery by deduction, sale of goods or property, attachment of debts and recovery through courts or land revenue authorities; Superintendents issue notices and arrange police assistance; Additional or Joint Commissioners address certain transfer voiding matters. These allocations implement duties under Sections 77-84 of the CGST Act and Rules 142-161 of the CGST Rules as per the cited circulars. en-us Mon, 10 Mar 2025 13:12:47 +0530 Mon, 10 Mar 2025 13:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7775 Functions for recovery of CGST dues are assigned to specified ranks: Commissioners handle initiation of certain recovery proceedings, provisional attachment, validation and instalment matters; Deputy or Assistant Commissioners conduct recovery by deduction, sale of goods or property, attachment of debts and recovery through courts or land revenue authorities; Superintendents issue notices and arrange police assistance; Additional or Joint Commissioners address certain transfer voiding matters. These allocations implement duties under Sections 77-84 of the CGST Act and Rules 142-161 of the CGST Rules as per the cited circulars. Manuals GST Mon, 10 Mar 2025 13:12:47 +0530 https://www.taxtmi.com/manuals?id=7775