GST payer to get an opportunity first for explain on short payment of self-assessed tax liability

Recovery process to be initiated only after improper explanation, not paying unpaid tax Goods & Services Tax (GST) assessees can breathe easy, as Central Board of Indirect Taxes & Custom (CBIC) has prescribed explanation first before initiating recovery of unpaid taxes, which is part of self-assessed liability CBIC has issued a detailed guidelines for recovery proceedings under the provisi…