Section No. 79 - Recovery of Tax

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
01/2022 Insutruction - GST 07.01.2022

Instruction No. 01/2022-GST, dated 07.01.2022

Guidelines for recovery proceedings under the provision of section 79 of the CGST Act, 2017 in cases covered under explanation to sub-section (12) of Section 75 of the CGST Act, 2017
01/2024 (Insturction) - GST 30.05.2024

Guidelines for initiation of recovery proceedings before three months from the date of service of demand order-Reg