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<h1>Section 79: Unpaid GST Recovery Methods Include Deductions, Goods Detention, Third-Party Notices, and Property Distraint.</h1> Section 79 of the Gujarat Goods and Services Tax Act, 2017, outlines the procedures for recovering unpaid taxes. If a person fails to pay the amount due, the proper officer can recover it through various methods, such as deducting from money owed to the person, detaining and selling their goods, or issuing a notice to third parties holding money for the person. Officers may also distrain property, issue a certificate to recover as arrears of land revenue, or seek recovery through a Magistrate as a fine. The section also allows for recovery under terms of bonds or instruments executed under the Act.