Tax Recovery Proceedings under existing Law (before GST) [Section 78] - GST Ready Reckoner - GST

Tax Recovery Proceedings under existing Law (before GST) [Section 78] Initiation of recovery proceedings [Section 78 Read with rule 142A of CGST Rules ] Any amount payable by a taxable person in pursuance of an demand order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated: Safeguard of interest of revenue The proper officer considers the safeguard interest of revenue the said taxable person to make such payment within such period less than a period of three months as may be specified by him. Procedure for recovery of dues under existing laws A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and Summary order uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and Demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01 . Rectification in demand order Where the demand of an order uploaded in FORM GST DRC-07A is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, Summary of rectification shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.