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of <h1>FORM GST DRC-09 permits proper officer to direct specified officer to deduct defaulter's unpaid government dues under section 79(1)(a)</h1> A proper officer may, by FORM GST DRC-09, require a specified officer to deduct any unpaid amount a person (the defaulter) owes to the Government under the Act or rules from money otherwise payable to that defaulter, in accordance with clause (a) of sub-section (1) of section 79. 'Specified officer' includes any officer of the Central or State Government, a Union territory, local authority, or of any board, corporation or company wholly or partly owned or controlled by those governments or authorities.
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