Goa GST Department Issues Guidelines for Early Recovery Proceedings Before 3 Months from Demand Order Service Date
By: Admin
June 05, 2024
Categories: State GST Notification and Circular
4 Min Read
The Goa GST Department issued Instructions vide No. CCT/26-2/GST Instructions/2024-25/849 dated June 03, 2024, prescribing guidelines for the initiation of recovery proceedings before 3 months from the date of service of the demand order. This is in reference to Instruction F. No. CBIC-20016/9/2024-GST/583 dated May 30, 2024, issued by the GST Policy Wing, Central Board of Indirect Taxes & Customs, Ministry of Finance, Department of Revenue, Government of India, New Delhi.
For the uniformity in implementation and in exercise of the powers conferred under Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) it is hereby directed that the said instructions No. CBIC-20016/9/2024-GST/583 dated May 30, 2024 issued by the GST Policy Wing, Central Board of Indirect Taxes & Customs, Ministry of Finance, Department of Revenue, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) with following modifications.
1) In para 3.1, instead of Circular No. 3/3/2017-GST dated July 05, 2017, an Order No. CCT/ /26-2/2021-22/234 dated April 29, 2022 issued by Commissioner of State Tax, Goa published in Official Gazette, Series II No. 4, Extraordinary dated 29-04-2022 as amended from time to time shall be referred;
2) In para 3.2, instead of Jurisdictional Principal Commissioner/Commissioner of Central Tax the competent authority to examine the reasons/justification for initiating recovery before expiry of period of three months and to issue directions to the concerned taxable person to pay the demanded amount within period specified in the direction shall be the Commissioner of State Tax, Goa.
A copy of the above referred instructions is attached herewith below as Annexure.
Difficulty, if any, in implementation of these instructions may please be brought to the notice of the undersigned.
Given under the seal of this office.
The Instructions can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/GOA_GST_Dept_N.No._CCT_26-2_GST_Instructions_2024-25_849.pdf