Quick Navigation
Section 78 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
78. Initiation of recovery proceedings.-
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.
Related Sections
Related Acts
- Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (Prevention and Control) Act, 2017
- Mental Healthcare Act, 2017
- Code of Criminal Procedure Act, 1973
- National Institutes of Food Technology, Entrepreneurship and Management Act, 2021
- National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019
* Only for reference.