Section 79 of CGST Act, 2017 : Section 79: Recovery Of Tax

Explanation using Example

Imagine a scenario where a business owner, Mr. Sharma, has failed to pay his Goods and Services Tax (GST) dues to the government within the prescribed time. The amount totals to INR 1,00,000. Despite reminders, Mr. Sharma does not clear his dues.

The proper officer, under the authority of Section 79 of The Central Goods and Services Tax Act, 2017, decides to take action to recover the amount:

1. The officer discovers that the government owes Mr. Sharma a refund of INR 50,000 for a previous tax period. The officer d...

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