Under section 79(3), a State tax officer may recover unpaid central GST dues as if they were what?
AState tax arrears
BExcise arrears due
CCustoms duty arrears
DIncome tax arrears
Answer & Solution
Correct answer: A. State tax arrears
The State or Union territory officer may recover the amount as an arrear of State tax or Union territory tax and credit it to the Government concerned.
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