Recovery by deduction: authority may require a third party to withhold payments owed to a defaulting taxpayer to satisfy liabilities. The proper officer may require, by Form GST DRC-09, a specified officer to deduct unpaid amounts from any money owing to the defaulter, converting the taxpayer's unpaid liability into an enforceable deduction. 'Specified officer' includes officers of Central, State or Union territory governments, local authorities, and officers of Boards, Corporations or companies owned or controlled wholly or partly by those governments or local authorities.