Section 79 – Recovery of Tax
Section 79 of CGST Act, 2017 – Recovery of Tax Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 79 Section 79 provides the statutory methods for recovery of tax, interest, penalty or any other amount payable to the Government under GST. This section comes into operation after the time limit under Section 78 expires or where recovery is otherwise permitted by law. 2. When Can Recovery under Section 79 Be Initiated? Recovery proceedings under Section 79 may be initiated when: Tax dues are confirmed by an order Payment is not made within time prescribed under Section 78 No stay is in force due to appeal or court order Section 79 deals with the mode of recovery , not determination of liability. 3. Statutory Provision – Section 79 (Overview) Where any amount payable by a person to the Government under this Act is not paid, the proper officer may proceed to recover the amount by one or...