SERIES II No. 9
PUBLISHED BY AUTHORITY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2024-2026
Panaji, 3rd June, 2024 (Jyaistha 13, 1946)
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
——
No. CCT/26-2/GST Instructions/2024-25/849
Ref.:
Instruction F. No. CBIC-20016/9/2024-GST/583
dated 30-05-2024 issued by GST Policy Wing,
Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
Government of India, New Delhi.
Subject: Guidelines for initiation of recovery
proceedings before 3 months from date of
service of demand order-regarding.
Instruction No. 01 of 2024-GST
[Issued u/s. 168 of the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017)]
The GST Policy Wing, Central Board of Indirect
Taxes & Customs, Ministry of Finance, Department of
Revenue, Government of India, New Delhi has issued
the above referred instruction.
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
30-05-2024 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 5th July, 2017, an Order No. CCT/
/26-2/2021-22/234 dated 29-04-2022 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.
Vishant S. N. Gaunekar, Commissioner of State
Taxes, Goa.
Panaji, 3rd June, 2024.
Suggestions are welcomed on e-mail: [email protected]
243
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 9
(EXTRAORDINARY No. 3)
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244
ANNEXURE
Instruction No. 01/2024-GST
F. No. CBIC-20016/9/2024-GST/583
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, dated the 30th May, 2024
To,
All the Principal Chief Commissioners/Chief
C om m i ss i o ne r s /P r i nc i p al Commissioners/
/Commissioners of Central Tax.
All the Principal Directors General/Directors
General of Central Tax.
Madam/Sir,
Subject: Guidelines for initiation of recovery
proceedings before three months from
the date of service of demand order-
regarding.
Attention is invited to sub-section (1) of Section
79 of the Central Goods and Services Tax Act, 2017
(hereinafter referred to as the ‘CGST Act’), which
provides that where any amount payable by
a person to the Government under any of the
provisions of CGST Act or Rules made thereunder is
not paid, the proper officer shall proceed to recover
the amount by one or more of the modes specified
in the said sub-section. Attention is further invited
to Section 78 of the CGST Act, which provides for
the time for initiation of such recovery proceeding.
These sections are reproduced below for ease of
reference:
“Section 78: Initiation of recovery proceedings.–
Any amount payable by a taxable person in
pursuance of an order passed under this Act shall
be paid by such person within a period of three
months from the date of service of such order failing
which recovery proceedings shall be initiated:
Provided that where the proper officer considers
it expedient in the interest of revenue, he may, for
reasons to be recorded in writing, require the said
taxable person to make such payment within such
period less than a period of three months as may be
specified by him”.
“Section 79: Recovery of tax.–-
“1. Where any amount payable by a person to the
Government under any of the provisions of this Act
or the rules made thereunder is not paid, the proper
officer shall proceed to recover the amount by one
or more of the following modes, namely
....................................”
1.2 On reading the above sections, it becomes
clear that the general rule for initiating recovery
proceedings is that, where any amount payable by
a taxable person in pursuance of an order passed
under the CGST Act is not paid within a period of
three months from the date of service of such order,
recovery proceedings shall be initiated by the
proper officer only after the expiry of the said period
of three months.
1.3 Only in exceptional cases, where it is
necessary in the interest of revenue, the proper
officer may require the said taxable person to pay
the said amount within a period less than the period
of three months from the date of service of the order,
as may be specified by him, after recording the
reasons for doing so in writing. If the said amount
is not paid by the said taxable person within the
period specified by the proper officer under the
proviso to Section 78 of CGST Act or even after the
expiry of three months from the date of the service
of the order, the same can then be recovered by the
proper officer as per provisions of sub-section (1) of
Section 79 of CGST Act.
2. It has been brought to the notice of the Board
that some of the field formations are initiating
recovery before the specified period of three months
from the date of service of the order, even in the
cases where the taxable person has not been
specifically required by the proper officer, for
reasons to be recorded in writing, for payment of
such amount within a period less than the period of
three months from the date of service of the order.
Therefore, in order to ensure uniformity in the
implementation of the provisions of law across the
field formations, the Board, in exercise of its powers
conferred by Section 168 of the CGST Act, hereby
issues the following instructions to be followed in
cases where it is necessary, in the interest of
revenue, to initiate recovery before the period of
three months from the date of service of the order.
3.1 As per Circular No. 3/3/2017-GST dated the
5th July, 2017, the proper officer for recovery under
Section 79 of the CGST Act is the jurisdictional
Deputy or Assistant Commissioner of Central Tax. It
is also mentioned that the proper officer under
proviso to Section 78 is the jurisdictional Principal
Commissioner/Commissioner of Central Tax.
3.2 Therefore, while recovery proceedings under
sub-section (1) of Section 79 of CGST Act are
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245
required to be undertaken by the jurisdictional
Deputy or Assistant Commissioner of Central Tax,
however, in the cases, where it is felt that recovery
proceedings in respect of an amount payable by a
taxable person in pursuance of an order need to be
initiated in the interest of revenue before
completion of three months from the date of service
of the order, the matter needs to be placed by the
jurisdictional Deputy or Assistant Commissioner of
Central Tax before the jurisdictional Principal
Commissioner/Commissioner of Central Tax, along
with the reasons/justification for such an action.
The Jurisdictional Principal Commissioner/
/Commissioner of Central Tax shall examine the
reasons/justification given by the jurisdictional
Deputy or Assistant Commissioner at the earliest
and if he is satisfied that it is expedient in the
interest of revenue to ask the said taxable person to
pay the said amount before completion of three
months from the date of service of the order, he
must record in writing, the reasons as to why the
concerned taxable person is required to make
payment of such amount within such period, less
than a period of three months, as may be specified
by him. After recording such reasons in writing, he
may issue directions to the concerned taxable
person to pay the said amount within the period
specified by him in the said directions. Copy of
such directions must also be sent to the
jurisdictional Deputy or Assistant Commissioner of
Central Tax for information.
3.3 It is further mentioned that jurisdictional
Principal Commissioner/Commissioner of Central
Tax should provide the specific reason(s) for asking
the taxable person for early payment of the said
amount, clearly outlining the circumstances
prompting such early action. Such reasons could
include high risk to revenue involved in waiting till
the completion of the three month period due to
apprehension that the concerned taxable person
may close the business operations in near future, or
due to possibility of default by the taxable person
due to his declining financial conditions or
impending insolvency, or likely initiation of
proceedings under Insolvency and Bankruptcy Act,
etc. Reasons to believe for the apprehension of risk
to revenue should be based on credible evidence,
which may be kept on record to the extent possible.
While issuing any such directions, the proper officer
must duly consider the financial health, status of
business operations, infrastructure, and credibility
of the taxable person, and strike a balance between
the interest of the revenue and ease of doing
business. It is implicit that such directions for early
payment of the confirmed demand should not be
issued in a mechanical manner, and must be issued
only in cases where interest of revenue is required
to be safeguarded due to specific apprehension/
/circumstances in the said case.
3.4 Wherever such directions are issued by the
jurisdictional Principal Commissioner/Commissioner
of Central Tax as per powers conferred under proviso
to Section 78 of CGST Act, and where the taxable
person fails to make payment of the said amount
within the period specified in the said directions,
the jurisdictional Deputy or Assistant Commissioner
of Central Tax shall proceed to recover the said
amount as per the procedure specified in sub-
-section (1) of Section 79 of CGST Act.
4. Difficulties, if any, in implementation of these
instructions may be informed to the Board
([email protected]).
Sanjay Mangal, Principal Commissioner, GST.
——————
Goa State Election Commission
———
Corrigendum
No. 4/44/BYE-ELN/VP/2023-2024/SEC/71
Read: Order No. 4/44/BYE-ELN/VP/2023-2024/
/SEC/56 dated 31-05-2024.
The Order 4/44/BYE-ELN/VP/2023-2024/SEC/56
dated 31-05-2024 stands modified as under:
The General Observer for Bye-Election to Ward No.
II of Village Panchayat Xeldem in column No. 2 at
Sr. No. 3 shall be read as “Shri Manohar Karekar,
Deputy Collector/Sub-Divisional Officer (SDO)/Sub-
-Divisional Magistrate (SDM), Quepem” instead of
Shri Pandurang Gad, Deputy Collector/Sub-Divisional
Officer (SDO)/Sub-Divisional Magistrate (SDM),
Quepem.
The remaining part of the order remains
unchanged.
W. V. Ramanamurthy, IAS (Retd.), Commissioner
(Goa State Election Commission).
Altinho-Panaji, 3rd June, 2024.
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