Circular No. 224/18/2024-GST: Guidelines for Recovery of Outstanding Dues

CIRCULAR NO. 224/18/2024 – GST [CBIC-20001/4/2024-GST]SECTION 78 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RECOVERY PROCEEDINGS – INITIATION OF – GUIDELINES FOR RECOVERY OF OUTSTANDING DUES, IN CASES WHEREIN FIRST APPEAL HAS BEEN DISPOSED OF, TILL APPELLATE TRIBUNAL COMES INTO OPERATIONCIRCULAR NO. 224/18/2024 – GST [CBIC-20001/4/2024-GST], DATED 11-7-2024Doubts have been raised by the trade and the field formations in respect of recovery of outstanding dues, in cases where the first appellate authority has confirmed the demand created by...

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