Answer

1. F

   Facts

   The assessed amount becomes recoverable. The department can start recovery, including attaching bank accounts.

2. P

   Provisions and law

   • Sec 62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day
   • Sec 79, CGST Act 2017Recovery of tax, including attachment of bank accounts and property
   • Sec 107, CGST Act 2017Appeal within 3 months of the order
3. A

   Analysis

   Circular 129/48/2019-GST says recovery under Sec 79 can follow if the return is not filed. The order can be appealed under Sec 107 within 3 months, with a pre-deposit. Example: ASMT-13 for ₹5 lakh; if you appeal, a 10 percent pre-deposit of the disputed tax is needed. Take advice quickly, because time limits for both appeal and recovery run in parallel.

4. C

   Conclusion

   1. 1Check the date of the order and the appeal deadline.
   2. 2Talk to a CA about an appeal with a pre-deposit.
   3. 3Keep your actual sales and purchase records ready.
   4. 4Do not ignore recovery notices.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.