Section 78 of CGST Act

Initiation of recovery proceedings

• Enforced w.e.f. 1-7-2017.

Any amount payable by a taxable person

in pursuance of an order passed under this Act shall

be paid by such person within a period of three months

from the date of service of such order failing which recovery proceedings shall be initiated:

Provided that where the proper officer considers it expedient in the interest of revenue,

he may, for reasons to be recorded in writing,

require the said taxable person to make such payment

within such period less than a period of three months as may be specified by him.