What are the modes of recovery of tax available to the proper officer?
Question 13
Bill
Demands and Recovery
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 be
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