Recovery of tax: administrative measures enable deduction, garnishment, attachment, distrain and enforcement for unpaid GST. Recovery of tax authorises the proper officer to enforce unpaid GST by deduction from monies due, garnishee notices to third parties holding funds, detention and sale of goods and distraint of movable or immovable property, and by issuing a certificate for collection as an arrear of land revenue. Officers may apply to a Magistrate to recover amounts as if imposed fines. Recovery under bonds follows these modes; central tax officers may recover as arrears of central tax and recovered sums are apportioned between Central and State Governments according to dues.