13 Recovery of tax- UTGST Bill 2017

By | April 14, 2017
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(Last Updated On: April 14, 2017)

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017

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 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.

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