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of <h1>Section 13 of UTGST Act: Recovery Process for Unpaid Tax, Interest, Penalties; Proportional Credit Allocation Explained</h1> Section 13 of the Union Territory Goods and Services Tax Act, 2017, addresses the recovery of unpaid tax, interest, or penalties owed to the government. If a person fails to pay these amounts, the central tax officer can recover them as if they were central tax arrears and credit the collected amount to the appropriate Union Territory tax account. If the recovered amount is less than what is owed under this Act and the Central Goods and Services Tax Act, it will be proportionally credited to the Union Territory and central tax accounts.
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