Question 13 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 13 – 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 du
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