GST recovery by deduction from money owing allows unpaid dues to be collected through specified officers. Recovery of unpaid Government dues under the GST framework may be made by deduction from any money owing to the defaulter. Where an amount payable under the Act or the rules remains unpaid, the proper officer may, in FORM GST DRC-09, require a specified officer to deduct the amount from money due to the defaulter in accordance with the recovery mechanism under section 79(1)(a).