Guidelines for recovery proceedings under the provisions of Section 79 of the SGST Act, 2017, in cases covered under the Explanation to sub-section (12) of Section 75 of the SGST Act, 2017.

Guidelines for recovery proceedings under the provisions of Section 79 of the SGST Act, 2017, in cases covered under the Explanation to sub-section (12) of Section 75 of the SGST Act, 2017. https://www.taxtmi.com/circulars?id=71099 Recovery proceedings under Section 79 of the Chhattisgarh SGST Act, 2017, in matters falling within the Explanation to Section 75(12), are governed by Instruction No. 01/2022-GST with necessary modifications. The adapted framework applies to recovery action and the applicability of related statutory provisions, extending central GST recovery instructions to the Chhattisgarh SGST regime for uniform administration. en-us Tue, 17 May 2022 00:00:00 +0530 Tue, 01 Sep 2026 16:18:32 +0530 TaxTMI RSS Generator Guidelines for recovery proceedings under the provisions of Section 79 of the SGST Act, 2017, in cases covered under the Explanation to sub-section (12) of Section 75 of the SGST Act, 2017. https://www.taxtmi.com/circulars?id=71099 Recovery proceedings under Section 79 of the Chhattisgarh SGST Act, 2017, in matters falling within the Explanation to Section 75(12), are governed by Instruction No. 01/2022-GST with necessary modifications. The adapted framework applies to recovery action and the applicability of related statutory provisions, extending central GST recovery instructions to the Chhattisgarh SGST regime for uniform administration. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71099