Recovery of tax: statutory modes permit deduction, attachment, third party notices and distraint to enforce unpaid GST.

The Act authorises recovery by deduction from monies owing, detention and sale of goods, distraint of property, third party notices compelling persons who owe or hold money for the debtor to pay the Government, certificates for recovery as land revenue arrears, and magistrate enforcement as if the amount were a fine. Notices may be amended or revoked; payments in compliance discharge liability to the extent specified but may create personal liability if paid after notice. Recovery under bonds and apportionment between Central and State are also provided.

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