As per section 79, subsection 1 clause c(i), the concerned office can issue a notice to any other person from whom the amount is due or becomes payable or to paid to the defaulted taxpayer, asking the said person to pay such amount to the government and not to the defaulted taxpayer.
GST Tip – 329
If a taxpayer has missed any outward supplies or inward supplies invoices amounts while filing GSTR – 3B, those invoices can be included in the GSTR – 1 and GSTR – 2 and the output liability and input tax credit will be considered in the GSTR – 3 and if any amount is payable the same can be paid. As there is no edit option available for GSTR – 3B, this approach can be taken and be tax compliant.
GST Tip – 321
As per Rule 140 of the CGST Rules, if the goods are not produced before the concerned officer on the date said by the person whose goods are seized, the officer can encash the security provided and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
india-gst.in 