https://www.taxtmi.com/acts?id=26121 The Act empowers the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuance of third party notices requiring persons holding or owing money to pay the Government, distress and sale of property, certification to the Collector for recovery as an arrear of land revenue, and Magistrate led recovery as if a fine; payments under third party notices discharge the payer to the extent specified and may expose payers who discharged liabilities after notice to limited personal liability, while recovered sums between Central and State Governments are apportioned proportionately. en-us Sat, 17 Jun 2017 14:36:31 +0530 Mon, 19 Jun 2017 16:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26121 The Act empowers the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuance of third party notices requiring persons holding or owing money to pay the Government, distress and sale of property, certification to the Collector for recovery as an arrear of land revenue, and Magistrate led recovery as if a fine; payments under third party notices discharge the payer to the extent specified and may expose payers who discharged liabilities after notice to limited personal liability, while recovered sums between Central and State Governments are apportioned proportionately. Act-Rules GST - States Sat, 17 Jun 2017 14:36:31 +0530 https://www.taxtmi.com/acts?id=26121