CBIC issued Important Guidelines for initiation of recovery proceedings

The CBIC vide Instruction No. 01/2024-GST dated May 30, 2024 has issued Guidelines for initiation of recovery proceedings before three months from the date of service of demand order.

Attention is invited to sub-section (1) of section 79 of the CGST Act,2017 which provides that where any amount payable by a person to the Government under any of the provisions of CGST Act or Rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the modes specified in the said sub-section. Attention is further invited to Section 78 of the CGST Act, which provides for the time for initiation of such recovery proceeding.

Source : https://taxinformation.cbic.gov.in/content-page/explore-circulars