Subject
Guidelines for initiation of recovery proceedings before three months from the date of service of demand order
Content
Subject: Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- regarding Attention is invited to sub-section (1) of section 79 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act’), which provides that where any amount payable by a person to the Government under any of the provisions of CGST Act o…