GST
Bank account attached for GST recovery
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Facts
After the payment period ends, Sec 79 allows recovery, including by a notice to your bank or debtors in DRC-13 directing them to pay the department. Filing an appeal with pre-deposit stays recovery of the balance under Sec 107(7).
Provisions and law
- Sec 79, CGST Act 2017Recovery of dues, including from bank accounts and third parties
- Sec 107(7), CGST Act 2017Recovery of the balance is stayed once the pre-deposit is paid
- Sec 78, CGST Act 2017Amount in an order is payable within three months, after which recovery starts
Analysis
If you plan to appeal, file now with pre-deposit and send the acknowledgement to the officer and the bank. If you accept the demand, pay it or apply for instalments. Recovery notices issued before the three-month window ends are allowed only with recorded reasons, which you can challenge.
Conclusion
- Get a copy of DRC-13 and check the date
- File APL-01 with pre-deposit if appealing
- Send the appeal acknowledgement to the officer and the bank
- If accepting, pay or apply for instalments
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Demand order summary
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