Recovery of tax: Government may recover unpaid GST by deduction, distraint, third party notice, attachment or sale. Recovery of tax authorises the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, notice to third parties holding funds for the taxpayer (binding recipients and enabling liability for discharged obligations), distraint and sale of property, certificate to the Collector for recovery as land revenue arrears, and Magistrate enforcement treating recovery as a fine; bonds may permit recovery by these modes, and amounts recovered by central tax officers must be credited between Central and State Governments in proportion to their respective dues.