https://www.taxtmi.com/acts?id=30068 The Act authorises the proper officer to recover unpaid GST by deduction from money owing to the taxpayer, detention and sale of goods, distraint of property, or by issuing notices to third parties holding money for the taxpayer obliging payment to the Government; payments under such notices discharge payers to the extent specified. Recovery may alternatively be effected by certificate to the Collector as an arrear of land revenue or by Magistrate enforcement as if a fine. Amounts recovered by central tax officers are credited and, if insufficient, apportioned between Central and State Governments in proportion to their dues. en-us Sat, 08 Jul 2017 12:43:37 +0530 Sat, 29 Jul 2017 18:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30068 The Act authorises the proper officer to recover unpaid GST by deduction from money owing to the taxpayer, detention and sale of goods, distraint of property, or by issuing notices to third parties holding money for the taxpayer obliging payment to the Government; payments under such notices discharge payers to the extent specified. Recovery may alternatively be effected by certificate to the Collector as an arrear of land revenue or by Magistrate enforcement as if a fine. Amounts recovered by central tax officers are credited and, if insufficient, apportioned between Central and State Governments in proportion to their dues. Act-Rules GST - States Sat, 08 Jul 2017 12:43:37 +0530 https://www.taxtmi.com/acts?id=30068