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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XV - DEMANDS AND RECOVERY

TaxGPT

Summarize Section 79 by TaxGPT in

AA |

Section 79 - Recovery of tax.

79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:–– (a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money ow

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References:

8 Notifications/Circulars on Section 79

    ↳ 8 documents on Section 79
    ↳ 1 documents on Section 79(1)
    ↳ 1 documents on Section 79(3)
    ↳ 1 documents on Section 79(4)

56 case laws on Section 79

See

Rule 96A,

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Section 79 - Recovery of tax.

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By TaxReply

Rule 96A,

GST DRC-09,

GST DRC-10,

GST DRC-11,

GST DRC-12,

GST DRC-13,

GST DRC-14,

GST DRC-15,

GST DRC-16,

GST DRC-17,

GST DRC-18,

GST DRC-18,

Rule 144,

Rule 145,

Rule 155,

Rule 156,

Rule 143,

Rule 144,

Rule 145,

Rule 146,

Rule 147,

Rule 148,

Rule 149,

Rule 150,

Rule 151,

Rule 152,

Rule 153,

Rule 154,

Rule 155,

Rule 156,

Rule 157,

GST Rates
(From 22.09.25)

GST Rates
(Upto 21.09.25)