Section 78 of GST – Initiation of recovery proceedings. Everything you want to know about GST Section 78. In this section you may find all details for “Initiation of recovery proceedings” as per GST Act 2017. Detailed Analysis of GST Section 78 of GST Act 2017. This Act may be called the CGST Act, 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 78. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 78 of GST Act 2017 – Offences by Initiation of recovery proceedings, gst all sections and definitions. Now Check more details from below…..
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.