Question 13 - What are the modes of recovery of tax available to the proper officer? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 13. What are the modes of recovery of tax available to the proper officer? Ans. The following options are available to the proper officer: a) The proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person; b) The proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person; c) The proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central or a State Government; d) The proper officer may, on an authorization by the competent authority, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; if the dues remains unpaid for a period of thirty days after any such distress, he may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and pay the surplus amount, if any, to such person; e) The proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and on receipt of such certificate, the Collector shall proceed to recover from such person the amount specified as if it were an arrear of land revenue.