Section 78: Initiation of recovery proceedings

Q: What does Section 78 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 78 CGST pertains to "Initiation of recovery proceedings". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 78 of The Central Goods and Services Tax Act, 2017 (CGST) governs initiation of recovery proceedings. As verified on 19 May 2026.

Q: Is Section 78 CGST still in force?

Yes, Section 78 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 78 CGST?

धारा 78 CGST is the Devanagari Hindi reference for Section 78 of the The Central Goods and Services Tax Act, 2017. Section 78 of The Central Goods and Services Tax Act, 2017 (CGST) governs initiation of recovery proceedings. As verified on 19 May 2026.

Q: What is Dhara 78 CGST?

Dhara 78 CGST is the Roman Hindi reference for Section 78 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 78 of The Central Goods and Services Tax Act, 2017 (CGST) governs initiation of recovery proceedings. As verified on 19 May 2026.

Q: How to cite Section 78 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 78, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 78 (India).

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- 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.