https://www.taxtmi.com/article/detailed?id=16100 Recovery of dues under section 79 of the CGST Act, 2017 is implemented through multiple modes under the CGST Rules, including deduction from money owed, sale of goods or property, recovery from third persons, execution of decrees, attachment, recovery through land revenue or court, surety recovery, and liquidation-related recovery. Rule 142B requires electronic intimation in FORM GST DRC-01D for unpaid recoverable tax or interest, treats the intimation as notice for recovery, and permits further recovery if payment is not made within seven days. Rule 144A governs sale of detained or seized goods or conveyance for unpaid penalty under section 129(1). en-us Mon, 30 Mar 2026 08:48:41 +0530 Mon, 30 Mar 2026 08:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16100 Recovery of dues under section 79 of the CGST Act, 2017 is implemented through multiple modes under the CGST Rules, including deduction from money owed, sale of goods or property, recovery from third persons, execution of decrees, attachment, recovery through land revenue or court, surety recovery, and liquidation-related recovery. Rule 142B requires electronic intimation in FORM GST DRC-01D for unpaid recoverable tax or interest, treats the intimation as notice for recovery, and permits further recovery if payment is not made within seven days. Rule 144A governs sale of detained or seized goods or conveyance for unpaid penalty under section 129(1). Articles Goods and Services Tax - GST Mon, 30 Mar 2026 08:48:41 +0530 https://www.taxtmi.com/article/detailed?id=16100