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Section 78(CGST Act) states that any amount due a taxable subject to an order passed must be paid within 3 month of the service of such order.
Section 79 explains that if any amount due by a person to Government under any of its provisions and Rules is not paid then the appropriate officer may recover it by one or multiple modes.Section 79 gives the following options for recovering tax from the proper officer:The proper officer could recover the amount by deducting it off the other amount due to such person.A proper officer may seize or sell any goods which are his property.The proper officer has the power to notify any person that money is due or could become due to them or who holds money for or might subsequently hold money, and to recover it from them to pay the government.Any movable, immovable, or personal property of a person under their control or custody may be held by the proper officer until payment is made.
Collector shall recover such amount as an arrears of revenue.The officer in question shall submit a formal application to the Magistrate.
They will then proceed with the recovery of the amount as if the amount were a penalty.Any amount due on any bond, other instrument, executed under this Act and Rules or regulations made thereunder is possible to be recovered.The proper officer for State tax or Union taxes may recover from any person unpaid amount of tax, interest or penalty that is due to Central Government.
This amount will also be returned to Central Government as arrears for SGST/ GST.If the amount reclaimed exceeds the amount owed, such amount will then be divided between Central Government, State Government & Union Territory in proportion to the amount owed each authority.Is it possible to recover such amounts in installments?
Payments under this Act are to be made by the person in monthly instalments of maximum 24.
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The Global PVC Window Profile Market Research Report - Industry Analysis, Size, Share, Growth, Trends and Forecast Till 2026 gives an evaluation of the market developments based on historical studies and comprehensive research respectively.
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