Find
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.
GST
Time to pay a GST demand order
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Provisions
Sec 78, CGST Act 2017; Sec 79, CGST Act 2017; Sec 107(7), CGST Act 2017
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.
Close
- Note the service date and the three-month end date
- Decide pay versus appeal within the first month
- If paying, pay through the liability register
- If appealing, file APL-01 with pre-deposit before the end date
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