Guidelines for recovery for self-assessed tax (GSTR 1 vs GSTR 3B)

Central Government introduced amendment to Section 75 (12) of the CGST Rules, 2017 by inserting an explanation thereby paving way for recovery of self-assessed tax without having to resort to proceedings u/s 73 or Sec 74 of the Act.

source https://www.caclubindia.com/articles/guidelines-recovery-self-assessed-tax-gstr-1-vs-gstr-3b-46589.asp