Subject
Guidelines for recovery under section 79 for cases covered under explanation to Section75(12)
Content
Sub-section (12) of section 75 of the CGST Act, 2017 (hereinafter referred to as “the Act”) provides that notwithstanding anything contained in section 73 or section 74 of the Act, where any amount of self-assessed tax in accordance with the return furnished under section 39 remains unpaid. either wholly or partly, or any amount of interest payable on such tax remains unpai…