In a recent instruction CBIC has issued guidelines for initiating recovery proceedings in case of non-payment or short -payment of self-assessed tax. Section 75(12) of Central Goods and Services Tax Act, 2017 (CGST Act) provides for recovery of unpaid self-assessed tax. Vide Finance Act, 2021, an Explanation has been inserted, effective from 1 January 2022, clarifying that “self-assessed tax” includes tax payable in respect of outward supplies as furnished in GSTR-1, but not paid in GSTR-3B. CBIC issued guidelines to address the doubts raised by trade and field formations regarding the modalities of initiation of recovery proceedings in such cases. Please refer to the instructions here.