Rule 143 of CGST Rules -Recovery by deduction from any money owed

Rule 143 of CGST Rules -Recovery by deduction from any money owed

(updated as on 15.11.2017)

Where any amount payable by aperson (hereafter referred to in this rule as the defaulter) to the Government under any ofthe provisions of the Act or the rules made thereunder is not paid, the proper officer mayrequire, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) ofsection 79. Explanation.-For the purposes of this rule, specified officer shall mean any officer of theCentral Government or a State Government or the Government of a Union territory or alocal authority, or of a Board or Corporation or a company owned or controlled, wholly orpartly, by the Central Government or a State Government or the Government of a Unionterritory or a local authority.

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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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