https://www.taxtmi.com/acts?id=24050 Section 79 sets out the recovery mechanism for unpaid amounts under the GST law, including deduction from money under control of the department, detention and sale of goods, third-party notice recovery, distraint and sale of property, recovery through the Collector as arrears of land revenue, and recovery through a Magistrate as if it were a fine. It also covers recovery under bonds or instruments, recovery by State tax or Union territory tax officers, proportional credit where dues exceed recovered amounts, and includes distinct persons within the meaning of person. en-us Mon, 27 Mar 2017 17:28:24 +0530 Thu, 25 Jun 2026 18:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24050 Section 79 sets out the recovery mechanism for unpaid amounts under the GST law, including deduction from money under control of the department, detention and sale of goods, third-party notice recovery, distraint and sale of property, recovery through the Collector as arrears of land revenue, and recovery through a Magistrate as if it were a fine. It also covers recovery under bonds or instruments, recovery by State tax or Union territory tax officers, proportional credit where dues exceed recovered amounts, and includes distinct persons within the meaning of person. Act-Rules GST Mon, 27 Mar 2017 17:28:24 +0530 https://www.taxtmi.com/acts?id=24050