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Section 78 – Initiation of recovery proceedings under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 78 (Initiation of recovery proceedings) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XV (Sections 73-84) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Demands and Recovery. Section 78 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Initiation of recovery proceedings under CGST Act 2017.

Recently, we have discussed in detail section 77 (i.e. Tax wrongfully collected and paid to Central Government or State Government) of CGST Act 2017. Today, we learn the provisions of section 78 of the CGST Act 2017. Complete Details of CGST Section 78 – Initiation of recovery proceedings. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 78 of CGST Act 2017

Section 78 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 78 of CGST Act 2017 read with Central GST Rules 2017.

Any amount payable by a taxable person in pursuance of an 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:

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 period less than a period of three months as may be specified by him.

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