Section 71 - Initiation of recovery proceedings - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

71. Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under the Act shall be paid by such person within a period of ninety days from the date of service of such order: PROVIDED that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person, to make such payment within such shorter period as may be specified by him.