Section 72 GST Law: Methods for Recovering Unpaid Taxes Include Deductions, Sales, and Third-Party Notices.

Section 72 of the Model GST Law outlines the procedures for recovering unpaid taxes owed to the Central or State Government. If a person fails to pay the due amount, the proper officer can recover it through various methods, including deducting from money owed to the person, selling detained goods, or issuing notices to third parties holding money for the person. The officer may also seize and sell the person's property or involve the district Collector or Magistrate for recovery. The section allows recovery of unpaid amounts as arrears of land revenue or fines, and specifies allocation of recovered amounts between Central and State Governments.

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