https://www.taxtmi.com/notifications?id=146822 Before initiating recovery, the proper officer may communicate the identified short payment or non-payment and require the registered person, within the prescribed reasonable period, either to pay the amount or explain the GSTR-1 and GSTR-3B difference. Recovery under section 79 need not be initiated where the explanation satisfactorily justifies the mismatch or the unpaid amount is paid. Where the registered person does not respond, does not pay within the permitted time, or fails to provide a satisfactory explanation, the proper officer may commence recovery proceedings for the unpaid self-assessed tax and related interest. en-us Thu, 29 Sep 2022 00:00:00 +0530 Thu, 03 Sep 2026 18:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146822 Before initiating recovery, the proper officer may communicate the identified short payment or non-payment and require the registered person, within the prescribed reasonable period, either to pay the amount or explain the GSTR-1 and GSTR-3B difference. Recovery under section 79 need not be initiated where the explanation satisfactorily justifies the mismatch or the unpaid amount is paid. Where the registered person does not respond, does not pay within the permitted time, or fails to provide a satisfactory explanation, the proper officer may commence recovery proceedings for the unpaid self-assessed tax and related interest. Notifications GST - States Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146822