'Tax Recovery' provisions a "self-policing" system, encourage voluntary compliance, says CBEC

CBEC explains provisions relating to ‘recovery of tax’ under GST regime which work as a self-policing system, and can be broadly categorized for – (i) tax short paid or erroneously refunded or ITC wrongly availed, and (ii) non-payment of self-assessed tax or amount collected as representing tax; Separate provisions for recovery of tax and amount of penalty have been made to deal with inadvertent bonafide mistake (normal cases) and deliberate attempt to evade tax (fraud ...