Rule 151 of CGST Rules -Attachment of debts and shares, etc.

(updated as on 15.11.2017)

(1) A debt not secured by a negotiableinstrument, a share in a corporation, or other movable property not in the possession of thedefaulter except for property deposited in, or in the custody of any court shall be attached bya written order in FORM GST DRC-16 prohibiting.-

(a) in the case of a debt, the creditor from recovering the debt and the debtor frommaking payment thereof until the receipt of a further order from the proper officer;

(b) in the case of a share, the person in whose name the share may be standing fromtransferring the same or receiving any dividend thereon;

(c) in the case of any other movable property, the person in possession of the samefrom giving it to the defaulter.

(2) A copy of such order shall be affixed on some conspicuous part of the office of theproper officer, and another copy shall be sent, in the case of debt, to the debtor, and in thecase of shares, to the registered address of the corporation and in the case of other movableproperty, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debtto the proper officer, and such payment shall be deemed as paid to the defaulter.

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