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[Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(1)(e) in The Central Goods and Services Tax Act, 2017

(e)the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue;