Maharashtra GST Dept Issues Recovery Guidelines for Dues Post First Appeal till GSTAT Operation
The Maharashtra GST ( Goods and Services Tax ) Department has issued recovery guidelines for the dues post first appeal disposal till GST Appellate Tribunal’s operation. This trade circular instructed that the taxpayers who submitted Annexure-I are required to pay a certain amount as per Section 112(8) and submit the new Annexure-II within 2 months.
The new Annexure-II must be submitted to the proper officer within two months from the date of this Trade Circular to continue benefiting from the stay.
Failure to comply with this requirement will be interpreted as an unwillingness to appeal against the order of the first appellate authority, thereby allowing recovery proceedings to be initiated as per the law. Proper officers are instructed to ensure that taxpayers who previously submitted Annexure-I are made aware of the need to fulfil these requirements within the stipulated time.
