https://www.taxtmi.com/acts?id=29170 The Act authorises the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuing binding third-party notices to persons holding or owing money to the taxpayer, distraint and sale of movable or immovable property, issuance of a recovery certificate for collection as an arrear of land revenue, or by Magistrate-ordered recovery as if a fine. Persons paying under a third-party notice are discharged to the extent of payment; liabilities discharged after notice may render the payer personally liable. Recovery under bonds is enforceable by these modes, and central and State recoveries are coordinated and proportionately credited when both are due. en-us Mon, 03 Jul 2017 15:16:25 +0530 Thu, 20 Jul 2017 18:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29170 The Act authorises the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuing binding third-party notices to persons holding or owing money to the taxpayer, distraint and sale of movable or immovable property, issuance of a recovery certificate for collection as an arrear of land revenue, or by Magistrate-ordered recovery as if a fine. Persons paying under a third-party notice are discharged to the extent of payment; liabilities discharged after notice may render the payer personally liable. Recovery under bonds is enforceable by these modes, and central and State recoveries are coordinated and proportionately credited when both are due. Act-Rules GST - States Mon, 03 Jul 2017 15:16:25 +0530 https://www.taxtmi.com/acts?id=29170