Answer

1. F

   Facts

   Under Sec 78, an amount payable under an order must be paid within three months from service of the order. After that, recovery proceedings under Sec 79 can start. Filing an appeal with pre-deposit stays recovery of the balance.

2. P

   Provisions and law

   • Sec 78, CGST Act 2017Amount in an order is payable within three months, after which recovery starts
   • 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
3. A

   Analysis

   If an order is served on 1 November, the three months end on 1 February. Plan to either pay or appeal before then. Paying the admitted part early also stops interest on that part. If you will appeal, file within the same window so recovery does not begin.

4. C

   Conclusion

   1. 1Note the service date and the three-month end date
   2. 2Decide pay versus appeal within the first month
   3. 3If paying, pay through the liability register
   4. 4If appealing, file APL-01 with pre-deposit before the end date

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