This instruction clarifies the manner of initiating recovery proceedings under Section 79 of the CGST Act for unpaid self-assessed tax covered under Section 75(12), as amended with effect from 01.01.2022. It explains that self-assessed tax includes tax declared in GSTR-1 but not paid through GSTR-3B. Before initiating recovery, the proper officer must issue a communication with DIN, giving the taxpayer an opportunity to explain discrepancies between GSTR-1 and GSTR-3B or to make payment within a reasonable time. Recovery proceedings under Section 79 can be initiated only if the taxpayer fails to respond satisfactorily or fails to pay the admitted liability. Genuine clerical or reporting errors eligible for rectification under Sections 37(3) or 39(9) must be duly considered. The instruction ensures that recovery is not automatic and follows principles of natural justice while safeguarding revenue.