Initiation of recovery proceedings

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79

Central Goods and Service Tax Act, 2017

Initiation of recovery proceedings (Sec. 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.

Notes

  • This section provides that any amount payable in pursuance of an order shall be paid by such person within a period of three months, except in certain specified cases, from the date of service of order failing which recovery proceedings shall be initiated.

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