Section 78 Rajashtan GST Act 2017

Section 78 Rajashtan GST Act 2017 explains Initiation of recovery proceedings and is covered in Chapter XV  Demands And Recovery 

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

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.

If you have any comments about Section 78 Rajashtan GST Act 2017 , share below your thoughts:

Related Books on CGST ACT 2017