CGST Section 78: Initiation of Recovery Proceedings

Provisions under Section 78 of the CGST Act 2017 relating to “Initiation of Recovery Proceedings”:

Section 78: Initiation of Recovery Proceedings (CHAPTER XV: DEMANDS AND RECOVERY) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 78 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.