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<h1>Responsibilities for Recovering GST Arrears Outlined: Commissioner and Officers' Roles Defined Under CGST Act Sections 77-84 and Rules 142-161.</h1> The assignment of responsibilities to various ranks of officers for the recovery of GST arrears under Sections 77 to 84 of the CGST Act, 2017, and Rules 142 to 161 of the CGST Rules, 2017. It specifies that the Commissioner is responsible for initiating recovery proceedings, payment in installments, provisional attachment, and recovery from companies in liquidation. Deputy or Assistant Commissioners handle recovery of tax, deduction from money owed, sale of goods, and attachment of property. The Superintendent of Central Tax is tasked with issuing notices and orders for demand of amounts payable under the Act.