Initiation of recovery proceedings
Section 71
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
71. Initiation of recovery proceedings
Any amount payable by a taxable person in pursuance of an order passed under the Act shall be paid by such person within a period of ninety days from the date of service of such order:
PROVIDED that where the proper officer considers it expedient in the interest of revenue,
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