Section 78 of CGST Act,2017 -Initiation ofrecoveryproceedings

Section 78 of CGST Act,2017 -Initiation ofrecoveryproceedings

Section 78 of CGST Act,2017 from bare act : Any amount payable by a taxable person in pursuance of an order passed underthis Act shall be paid by such person within a period of three months from the date of serviceof 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 suchpayment within such period less than a period of three months as may be specified by him.

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CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts Section 75 :Generalprovisionsrelating todeterminationof tax Section 76 :Tax collectedbut not paid toGovernment Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment Section 78 :Initiation ofrecoveryproceedings Section 79 :Recovery oftax Section 80 :Payment oftax and otheramount ininstallments Section 81 :Transfer ofproperty tobe void incertain cases Section82:Tax to befirst chargeon property Section 83 :Provisionalattachment toprotectrevenue incertain cases Section 84 :Continuationand validationof certainrecoveryproceedings