https://www.taxtmi.com/acts?id=24106 Recovery of unpaid tax, interest or penalty due under the Act or the rules may be made by the proper officer of central tax as if it were an arrear of central tax, with the amount recovered credited under the appropriate head of Union territory tax. If the recovery is less than the total amounts due under both the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act, the credit must be apportioned in proportion to the amounts due as Union territory tax and central tax. en-us Mon, 27 Mar 2017 18:02:27 +0530 Wed, 24 Jun 2026 14:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24106 Recovery of unpaid tax, interest or penalty due under the Act or the rules may be made by the proper officer of central tax as if it were an arrear of central tax, with the amount recovered credited under the appropriate head of Union territory tax. If the recovery is less than the total amounts due under both the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act, the credit must be apportioned in proportion to the amounts due as Union territory tax and central tax. Act-Rules GST Mon, 27 Mar 2017 18:02:27 +0530 https://www.taxtmi.com/acts?id=24106