Recovery of tax under GST: incentive-driven payment windows, differentiated penalties, and statutory recovery powers. The GST framework provides distinct recovery and penalty regimes for tax short payment, erroneous refund, or wrongful input tax credit depending on whether the default is bona fide or fraudulent. Voluntary compliance is encouraged by permitting payment of tax and interest with nil or reduced penalty before notice, within 30 days of notice, or within specified time after order. If adjudicated amounts remain unpaid, recovery actions-such as deductions, detention and sale of goods, third-party directions, and attachment of property-may be taken; instalment payment (except for self-assessed tax) may be allowed by the Commissioner for up to twenty-four months with interest.