This instruction clarifies the legal position under Sections 78 and 79 of the CGST Act regarding initiation of recovery proceedings. As a general rule, recovery can be initiated only after expiry of three months from the date of service of a demand order. However, in exceptional cases, where it is necessary in the interest of revenue, the proper officer may require payment within a shorter period after recording detailed reasons in writing. Such early recovery directions must be issued only with approval of the jurisdictional Principal Commissioner/Commissioner and based on credible evidence indicating risk to revenue, such as likelihood of business closure, insolvency, or default. The instruction cautions against mechanical issuance of early recovery directions and stresses balancing revenue interests with ease of doing business. Recovery proceedings must strictly follow the prescribed statutory procedure where early payment is not made.