https://www.taxtmi.com/circulars?id=70013 Recovery under section 79 applies to unpaid self-assessed tax and interest where tax declared in GSTR-1 is not paid, wholly or partly, through GSTR-3B, including outward supply tax covered by the explanation to section 75(12). The proper officer should first issue a communication requiring payment or an explanation within a reasonable time. If the mismatch is satisfactorily justified or the amount is paid, recovery action need not be initiated. en-us Wed, 19 Jan 2022 00:00:00 +0530 Tue, 26 May 2026 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70013 Recovery under section 79 applies to unpaid self-assessed tax and interest where tax declared in GSTR-1 is not paid, wholly or partly, through GSTR-3B, including outward supply tax covered by the explanation to section 75(12). The proper officer should first issue a communication requiring payment or an explanation within a reasonable time. If the mismatch is satisfactorily justified or the amount is paid, recovery action need not be initiated. Circulars GST - States Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70013