Section 13 – Acts – DEMANDS AND RECOVERY – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 13 – Recovery of tax. 13. (1) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the am
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