Dues to Central Government can be recovered by State Government officer :
Where any amount of tax, interest or penalty is payable by a person to the credit of the Central Government under any of the provisions of this Act or the rules made the reunder and which remains unpaid, the proper officer of SGST/UTGST, during the course of recovery of SGST / UTGST arrears, may recover the amount from the said person as if it were an arrear of SGST/UTGST and credit the amount so recovered to the account of the Central Government- section 79(3)of CGST Act.
If amount recovered is less, it will be apportioned proportionately between Central Government and State Government/Union Territory in proportion of amount due to each Government/Union Territory- section 79(4)of CGST Act.