Question 13 - What are the modes of recovery of tax available to the proper officer? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 13. What are the modes of recovery of tax available to the proper officer? Ans. The proper officer may recover the dues in following manner: a) Deduction of dues from the amount owned by the tax authorities payable to such person. b) Recovery by way of detaining and selling any goods belonging to such person; c) Recovery from 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) Distrain any movable or immovable property belonging to such person, until the amount payable is paid. If the dues not paid within 30days, the said property is to be sold and with the proceeds of such sale the amount payable and cost of sale shall be recovered. e) Through the Collector of the district in which such person owns any property or resides or carries on his business, as if it was an arrear of land revenue. (f) By way of an application to the appropriate Magistrate who in turn shall proceed to recover the amount as if it were a fine imposed by him. (g) Through enforcing the bond /instrument executed under this Act or any rules or regulations made thereunder. (h) CGST arrears can be recovered as an arrear of SGST and vice-versa. {sec.79 (1,2,3,4)}