https://www.taxtmi.com/forum/issue?id=119745 When tax is disclosed in an annual GST return but unpaid, recovery may proceed either under the statutory recovery mechanism for amounts payable-including admitted or self-assessed tax disclosed in returns-or under the assessment/determination framework which is subject to limitation. Return-based recovery is characterized as permitting collection of declared dues without time limit, whereas liabilities identified by scrutiny or determination follow assessment procedures and their limitation bars. The distinction between self-assessed periodic-return liabilities and assessment-determined liabilities governs which recovery route and time constraints apply. en-us Wed, 19 Mar 2025 21:30:26 +0530 Tue, 25 Mar 2025 16:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119745 When tax is disclosed in an annual GST return but unpaid, recovery may proceed either under the statutory recovery mechanism for amounts payable-including admitted or self-assessed tax disclosed in returns-or under the assessment/determination framework which is subject to limitation. Return-based recovery is characterized as permitting collection of declared dues without time limit, whereas liabilities identified by scrutiny or determination follow assessment procedures and their limitation bars. The distinction between self-assessed periodic-return liabilities and assessment-determined liabilities governs which recovery route and time constraints apply. Discussion-Forum GST Wed, 19 Mar 2025 21:30:26 +0530 https://www.taxtmi.com/forum/issue?id=119745