Rule 142 of CGST Rules – Notice and order for demand of amounts payable under the Act

(updated as on 15.11.2017)

(1) The properofficer shall serve, along with the

(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or subsection(2) of section 76, a summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, asummary thereof electronically in FORM GST DRC-02,specifying therein the details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax makespayment of the tax and interest in accordance with the provisions of sub-section (5) ofsection 73 or, as the case may be, tax, interest and penalty in accordance with the provisionsof sub-section (5) of section 74, he shall inform the proper officer of such payment inFORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting thepayment made by the said person in FORM GST DRC04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section(8) of section 73 or, as the case may be, tax, interest and penalty under sub-section(8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shallintimate the proper officer of such payment in FORM GST DRC-03 and the proper officershall issue an order in FORM GST DRC-05 concluding the proceedings in respect of thesaid notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) ofsection 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) ofsection 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GSTDRC-07, specifying therein the amount of tax, interest and penalty payable by the personchargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall bemade by the proper officer in FORM GST DRC-08.

CHAPTER – XVIII

DEMANDS AND RECOVERY

Chapter XVIIIof CGST Rules,2017 consists of twenty rules relating to Demand & Recovery Rulesunder the GST regime. All this rules are available for your ready reference.
Rule 142 :Notice and order for demand of amounts payable under the Act
Rule 143 :Recovery by deduction from any money owed
Rule 144 :Recovery by sale of goods under the control of proper officer
Rule 145 :Recovery from a third person
Rule 146 :Recovery through execution of a decree, etc.
Rule 147 :Recovery by sale of movable or immovable property
Rule 148 : Prohibition against bidding or purchase by officer
Rule 149 :Prohibition against sale on holidays
Rule 150 :Assistance by police
Rule 151 :Attachment of debts and shares, etc.
Rule 152 :Attachment of property in custody of courts or Public Officer
Rule 153 :Attachment of interest in partnership
Rule 154 :Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 :Recovery through land revenue authority
Rule 156 :Recovery through court
Rule 157 :Recovery from surety
Rule 158 :Payment of tax and other amounts in installments
Rule 159 :Provisional attachment of property
Rule 160 :Recovery from company in liquidation
Rule 161 :Continuation of certain recovery proceedings

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Click here to download the CGST Rules as updated on 15th November, 2017