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of <h1>Methods for Recovering Unpaid Taxes Under Section 79 of the Andhra Pradesh GST Act, 2017 Explained</h1> Section 79 of the Andhra Pradesh Goods and Services Tax Act, 2017 outlines the methods for recovering unpaid tax amounts owed to the government. The proper officer can recover the amount by deducting from money owed to the defaulter, detaining and selling the defaulter's goods, or issuing notices to third parties holding money for the defaulter. Additionally, the officer may distrain and sell the defaulter's property or involve the district Collector to recover the amount as an arrear of land revenue. The officer can also seek recovery through the Magistrate as if it were a fine. These provisions apply to amounts due under bonds or instruments executed under the Act.
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