A lot of organizations try to evade tax so under the GST act there are certain provisions by which the tax authorities can recover the tax liabilities from those who try to evade. If the tax demand is not met then the tax authority can start to proceed with the recovery. So to make sure you pay the taxes at the right time without any kind of discrepancy Tally.ERP 9 is the best software that one can use.

The GST act allows the officers to recover any withstanding tax by various methods.

Methods for Recovery of the Tax Liability

• Recovery from another amount that is Owed by the Defaulter
  The officer has the authority to recover any amount of unpaid tax by the process of deducting it from any amount that has been paid in excess by the defaulter. This way the outstanding amount can easily be recovered.
• Recovery through Sale of Goods or Detention
  Under the control of the officer, the goods of the defaulter can be detained or even sold in case the tax is not paid. This ensures everyone pays the taxes on time.
• Recovery from Another Person
  The tax can be recovered from any person that owes money to the tax defaulter. A notice can be issued to such a person telling him to pay the unpaid tax of the defaulter and thus it will get deducted from the money that he owes to the defaulter.
• Recovery through Property
  The officer can detain the property of the defaulter whose GST was not paid. If the detention has been done for 30 days then the property can be sold by the officer for the recovery of the taxes due. The excess amount after selling the property can then be credited to the defaulter.

Thus recovery of tax liability under GST is done very strictly by these methods. Keep filing your tax from time to time to avoid any of these conditions from arising. Tally.ERP 9 will also help to ensure the right amount of taxes is paid.