Section 78
Initiation of recovery proceedings
In force
Section 78. Initiation of recovery proceedings.
Any amount payable by a taxable person in pursuance of an order made under this Act shall, where such order has become final and payable, be recovered by the proper officer within a period of three months from the date of service of such order.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-78.html
- Source confidence: Pending verification
Quick facts
- Section
- 78
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2