MODES OF RECOVERY OF TAX - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

3. MODES OF RECOVERY OF TAX 3.1. Section 79(1) of the CGST Act, 2017 lays down various modes of recovery of tax or any amount due. The following are the modes of recovery- (i) Recovery by Deduction from any money owed which may be under control of proper officer or specified officer. (ii) Recovery by detain and sale of goods belonging to such persons which are under the control of proper officer or such other specified officer. (iii) Recovery from third person. (iv) Recovery through execution of a decree (verdict). (v) Recovery through sale of movable or immovable property, like, attachment of debt and shares, etc., attachment of property in custody of courts or public officer, attachment of interest in partnership. (vi) Recovery through land revenue authority. (vii) Recovery through court. (viii) Recovery through surety.