CBIC Issues Instructions No. 01/2024 for Recovery Proceedings Under GST

CBIC has instructed that recovery of GST dues should typically occur within 3 months of serving the demand order, with exceptions allowed for urgent revenue interests. \r

The recovery process is overseen by jurisdictional Deputy or Assistant Commissioners, who can request early recovery if necessary. This request, along with reasons, must be submitted to the Principal Commissioner or Commissioner for approval. If agreed, the Principal Commissioner or Commissioner can issue orders for expedited payment.\r

These directives aim to balance revenue protection and business facilitation, ensuring transparency and predictability in tax administration. Similar norms are expected to be adopted by state tax administrations, promoting tax compliance and fairness nationwide.