https://www.taxtmi.com/acts?id=24106 Section 13 empowers the proper officer of central tax to recover unpaid tax, interest or penalty by treating it as an arrear of central tax and to credit amounts recovered to the Government under the appropriate head of union territory tax; if the amount recovered is less than the total due under this Act and the Central Goods and Services Tax Act, the credit must be apportioned between union territory tax and central tax in proportion to the respective amounts due. en-us Mon, 27 Mar 2017 18:02:27 +0530 Tue, 19 Feb 2019 14:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24106 Section 13 empowers the proper officer of central tax to recover unpaid tax, interest or penalty by treating it as an arrear of central tax and to credit amounts recovered to the Government under the appropriate head of union territory tax; if the amount recovered is less than the total due under this Act and the Central Goods and Services Tax Act, the credit must be apportioned between union territory tax and central tax in proportion to the respective amounts due. Act-Rules GST Mon, 27 Mar 2017 18:02:27 +0530 https://www.taxtmi.com/acts?id=24106