Section 78 Kerala GST Ordinance 2017 : Initiation of recovery proceedings

By | September 26, 2017
(Last Updated On: September 26, 2017)

Section 78 Kerala GST Ordinance 2017

[ Section 78 Kerala GST Ordinance 2017 explains Initiation of recovery proceedings  and is covered in CHAPTER XV DEMANDS AND RECOVERY ]

Initiation of recovery proceedings

78. Any amount payable by a taxable person in pursuance of an order passed under this Ordinance 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.


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