Sec 78 of CGST Act, 2017 Initiation of recovery proceedings


Section 78 Initiation of recovery proceedings, CGST Act, 2017


The below post explains about Initiation of recovery proceedings under section 78 of CGST Act,2017.


Section 78 of CGST Act, 2017 explains Initiation of recovery proceedings as below: (The amendments if any will also be updated here soon).


The extract of Section 78 of CGST Act,2017 quoted below:


78  Initiation of recovery proceedings


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:

Sec 78 of CGST Act, 2017 Initiation of recovery proceedingsProvided 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.


The above information clarifies about Initiation of recovery proceedings under section 78 of CGST Act,2017.  



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