Tax in India

Such charge or transfer shall be void against any claim in respect of any tax or any other sum payable by the said person. However, such charge or transfer shall not be void, if it is made for adequate consideration and without notice of the pendency of such proceedings under the Act, or without notice of such tax or other sum payable by the said person, or with the previous permission of the proper officer.

(ICAI FAQ PUBLICATIONS 06-09-2017 Transfer of property to be void in certain cases: FAQ NO. 53)

Where there is default in payment of any one installment on its due date by the taxable person, the whole outstanding balance payable on such date shall become due and payable forthwith, without any further notice. The proper officer can initiate recovery of dues.

(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 52)

No. The proper officer shall have the power to allow payment of any amount due under this Act in installments on tax other than the self-assessed tax.

(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 51)

The facility of payment of tax dues in installments shall not be allowed where:
(a) The taxable person has already defaulted in payment of any amount under the CGST Act or IGST Act or UTGST Act or any SGST Act for which recovery process in on;
(b) The taxable person has not been allowed to make payment in installments in the preceding financial year under the CGST Act or IGST Act or UTGST Act or any SGST Act;
(c) The amount for which installment facility is sought is less than ` 25,000/-.

(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 50)

Yes. On receipt of application filed by a taxable person in Form GST DRC-20, the Commissioner, after recording reasons in writing, shall issue an order in Form GST DRC-21 extending the time for payment or allowing payment of any amount due under the Act in monthly installments not exceeding 24, subject to payment of interest under section 50 with such restrictions and conditions as may be prescribed.

(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 49)

Commissioner may either extend the time limit for payment of tax or allow the taxpayer to make the payment of tax in installments.

(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 48)

Yes. During the course of recovery of tax arrears, the proper officer of the Central tax may recover such amount from a taxable person as if were an arrear of Central tax and credit the amount so recovered to the account of the Government.

(ICAI FAQ PUBLICATIONS 06-09-2017 Recovery of tax: FAQ NO. 47)

Yes. During the course of recovery of tax arrears, the proper officer of the State tax or Union Territory tax may recover such amount from a taxable person as if were an arrear of State tax or Union Territory tax and credit the amount so recovered to the account of the Government.

(ICAI FAQ PUBLICATIONS 06-09-2017 Recovery of tax: FAQ NO. 45)

Yes. Proper officer may issue notice to post office, banking company or any insurer and they are required to comply with the same without insisting on production of any passbook, deposit receipt, policy or any other document.

(ICAI FAQ PUBLICATIONS 06-09-2017 Recovery of tax: FAQ NO. 44)

The following options are available to the proper officer:
(a) The proper officer may deduct or may require any other specified officer in Form GST DRC-09 to deduct the amount so payable from any money owing to such person – Refund adjustment.
(b) The proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person –Detaining and selling of goods.                                        (c) The proper officer may, by a notice in Form GST DRC-13, require any other
person from whom money is due or may become due to such person or who
holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central or a State Government – Recovery from third parties.
(d) The proper officer may, on an authorization by the competent authority, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; if the due remains unpaid for a period of thirty days after any such distress, he may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and pay the surplus amount, if any, to such person – Detaining / attachment of movable or immovable property and adjustment of tax dues from sale proceeds.
(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 and on receipt of such certificate, the Collector shall proceed to recover from such person the amount specified as if it were an arrear of land revenue – Recovery of tax dues as arrears of land revenue.

(ICAI FAQ PUBLICATIONS 06-09-2017 Recovery of tax: FAQ NO. 43)