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TMI BlogGuidelines for initiation of recovery proceedings before three months from the date of service of demand orderX X X X Extracts X X X X X X X X Extracts X X X X ..... rder- regarding Attention is invited to sub-section (1) of section 79 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act'), which provides that where any amount payable by a person to the Government under any of the provisions of CGST Act or Rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the modes specified in the said sub-section. Attention is further invited to Section 78 of the CGST Act , which provides for the time for initiation of such recovery proceeding. These sections are reproduced below for ease of reference: Section 78 : Initiation of recovery proceedings.- Any amount payable by a taxable person in pursuance of an order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid by the said taxable person within the period specified by the proper officer under the proviso to section 78 of CGST Act or even after the expiry of three months from the date of the service of the order, the same can then be recovered by the proper officer as per provisions of sub-section (1) of section 79 of CGST Act . 2. It has been brought to the notice of the Board that some of the field formations are initiating recovery before the specified period of three months from the date of service of the order, even in the cases where the taxable person has not been specifically required by the proper officer, for reasons to be recorded in writing, for payment of such amount within a period less than the period of three months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal Commissioner/ Commissioner of Central Tax shall examine the reasons/ justification given by the jurisdictional Deputy or Assistant Commissioner at the earliest and if he is satisfied that it is expedient in the interest of revenue to ask the said taxable person to pay the said amount before completion of three months from the date of service of the order, he must record in writing, the reasons as to why the concerned taxable person is required to make payment of such amount within such period, less than a period of three months, as may be specified by him. After recording such reasons in writing, he may issue directions to the concerned taxable person to pay the said amount within the period specified by him in the said directions. Cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 3.4 Wherever such directions are issued by the jurisdictional Principal Commissioner/ Commissioner of Central Tax as per powers conferred under proviso to section 78 of CGST Act , and where the taxable person fails to make payment of the said amount within the period specified in the said directions, the jurisdictional Deputy or Assistant Commissioner of Central Tax shall proceed to recover the said amount as per the procedure specified in sub-section (1) of section 79 of CGST Act . 4. Difficulties, if any, in implementation of these instructions may be informed to the Board ([email protected]). (Sanjay Mangal) Principal Commissioner, GST - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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