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<h1>Section 79 of the CGST Act, 2017: Methods for Recovering Unpaid Taxes Explained, Including Deductions and Property Seizure.</h1> Section 79 of the Central Goods and Services Tax Act, 2017 outlines the procedures for recovering unpaid taxes from individuals. 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, detaining and selling goods, or issuing notices to third parties holding money for the person. The officer may also distrain property or involve the district Collector or Magistrate for recovery. In cases involving multiple jurisdictions, recovered amounts are credited proportionally to the respective governments. The term 'person' includes 'distinct persons' under certain sections.