UTGST Act 2017 section 13 about recovery of GST tax


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

UTGST Act 2017 section 13 about recovery of GST taxarrears, 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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