5 Key Points about GST Recovery Process

Key Point -1

The proper officer shall initiate recovery proceedings if GST demand is not paid by the taxable person within a period of 3 months from the date of service of the order.

This period can be reduced by the proper officer.

Key Point -2

GST authorities can use more than one of the methods for the recovery proceedings at the option and choice of the proper officer

Key Point -3

Recovery of amount payable by a defaulter can be made only after determination of liability under section 73 or 74 of CGST Act 2017

However ,recovery proceedings can be made without issue of show cause notice if self assessed tax and interest thereon not paid .

Key Point -4

For recovery of dues , Auction of property cannot be held on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

Key Point -5

where any tax, interest or penalty due from a private company in respect of any supply of goods or services for any period or from any other company in respect of any supply of any period during which such other company was a private company cannot be recovered, then, every person who was a director of the private company during such period, shall, jointly and severally be liable for the payment of such tax, interest and penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.

Refer Detailed Video on GST Dues Recovery under GST “

GST Dues recovery Process (Part-1) : Video Tutorials

GST dues recovery process (part-2) [Video Tutorial]

GST Dues Recovery Process (part-3) Video Tutorials

GST dues recovery process (part-4) -Video Tutorials

GST Dues recovery process (part 5) : Video Tutorial

In this Video you will get answer of following Questions :-

• How can recovery of dues before GST Act (VAT, Service tax, excise etc) can be made under CGST Act?
• When GST dues recovery can not be made under CGST Act?
• When GST dues recovery can be made in installments under CGST Act?
• Who can recover dues under CGST Act?
• How can dues under CGST Act be recovered ?