Recovery of GST under sec 13 of UTGST Act 2017
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The below post explains about Recovery of GST under section 13 of UTGST Act,2017.
Section 13 of UTGST Act, 2017 explains Recovery of GST as below: (The amendments if any will also be updated here soon).
The extract of Section 13 of UTGST Act,2017 quoted below:
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 amount so recovered to the account of the Government under the appropriate
head of Union terrirtory tax.
(2) Where the amount recovered under sub-section (1) is less than the amount due to
the Government under this Act and the Central Goods and Services Act, the amount to be
credited to the account of the Government shall be in proportion to the amount due as
Union territory tax and central tax.
The above information clarifies about Recovery of GST under section 13 of UTGST Act,2017.
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