Amended and updated notes on section 78 of CGST Act, 2017. Detail discussion on provisions and rules related to initiation of recovery proceedings.
Chapter XV (Sections 73–84) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to demands and recovery. Section 78 of CGST 2017 provides for initiation of recovery proceedings.
Recently, we have discussed in detail section 77 (Tax wrongfully collected and paid to Central Government or State Government) of CGST Act 2017. Today, we learn the provisions of section 78 of Central GST Act 2017.
Section 78 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 78 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XV |
| Chapter Name | Demands and Recovery |
| Section No. | 78 |
| Section Name | Initiation of recovery proceedings |
| Updated 2025 Edition | GST Law Book PDF |
Section 78 of Central GST – Initiation of recovery proceedings1
Section 78 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 78 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎