Find
The assessed amount becomes recoverable. The department can start recovery, including attaching bank accounts.
GST
Recovery after the assessment stands
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 62, CGST Act 2017; Sec 79, CGST Act 2017; Sec 107, CGST Act 2017
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.
Close
- Check the date of the order and the appeal deadline.
- Talk to a CA about an appeal with a pre-deposit.
- Keep your actual sales and purchase records ready.
- Do not ignore recovery notices.
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