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List of all sections of UTGST Act 2017 List of all sections of GST, All Sections of CGST Act 2017 List of all sections of IGST Act 2017, All Sections Union Territory GST
Section 13 of UTGST – Recovery of tax Under Union Territory GST Act 2017
(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 Tax 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. Impact Analysis In case of recovery of UTGST the Central Govt. officers / Proper officer will recover all the taxes including that of CGST / UTGST / SGST and transferred to the appropriate authorities. If there is short recovery, then recovery will be in the proportion of total outstanding of CGST / SGST / UTGST, as the case may be. Recommended Articles
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