Section 78 - Initiation of recovery proceedings of CGST ACT, 2017

            78. 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.

Analysis by Experts

No explanations yet!!! Please, Login to provide explanation for this section.

Never File Wrong GSTR-1

Check your GST numbers in bulk. Check unlimited GST numbers with very cheap packages.

Used by
Browse all sections of CGST ACT, 2017
Ask Question