Amended and updated notes on section 84 of CGST Act, 2017. Detail discussion on provisions and rules related to continuation and validation of certain 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 84 of CGST 2017 provides for continuation and validation of certain recovery proceedings.
Recently, we have discussed in detail section 83 (Provisional attachment to protect revenue in certain cases) of CGST Act 2017. Today, we learn the provisions of section 84 of Central GST Act 2017.
Section 84 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 84 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. | 84 |
| Section Name | Continuation and validation of certain recovery proceedings |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 84:
- Rule 160: Recovery from company in liquidation
- FORM GST DRC – 24: Intimation to Liquidator for recovery of amount
- Rule 161: Continuation of certain recovery proceedings
- FORM GST DRC – 25: Continuation of Recovery Proceedings
Section 84 of Central GST – Continuation and validation of certain recovery proceedings1
Section 84 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.
Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then ––
- (a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision or other proceedings may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;
- (b) where such Government dues are reduced in such appeal, revision or in other proceedings––
- (i) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand;
- (ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending;
- (iii) any recovery proceedings initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision or other proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.
- Section 84 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. ↩︎