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GST LAWS
RULES
CENTRAL GOODS AND SERVICE TAX RULES, 2017
CHAPTER XVIII - DEMANDS AND RECOVERY
Rule 142 of CGST Rules - Notice and order for demand of amounts payable under the Act
Rule 142A of CGST Rules - Procedure for recovery of dues under existing laws
Rule 142B of CGST Rules - Intimation of certain amounts liable to be recovered under section 79 of the Act
Rule 143 of CGST Rules - Recovery by deduction from any money owed
Rule 144 of CGST Rules - Recovery by sale of goods under the control of proper officer
Rule 144A of CGST Rules - Recovery of penalty by sale of goods or conveyance detained or seized in transit
Rule 145 of CGST Rules - Recovery from a third person
Rule 146 of CGST Rules - Recovery through execution of a decree, etc
Rule 147 of CGST Rules - Recovery by sale of movable or immovable property
Rule 148 of CGST Rules - Prohibition against bidding or purchase by officer
Rule 149 of CGST Rules - Prohibition against sale on holidays
Rule 150 of CGST Rules - Assistance by police
Rule 151 of CGST Rules - Attachment of debts and shares, etc
Rule 152 of CGST Rules - Attachment of property in custody of courts or Public Officer
Rule 153 of CGST Rules - Attachment of interest in partnership
Rule 154 of CGST Rules - Disposal of proceeds of sale of goods or conveyance and movable or immovable property
Rule 155 of CGST Rules - Recovery through land revenue authority
Rule 156 of CGST Rules - Recovery through court
Rule 157 of CGST Rules - Recovery from surety
Rule 158 of CGST Rules - Payment of tax and other amounts in instalments
Rule 159 of CGST Rules - Provisional attachment of property
Rule 160 of CGST Rules - Recovery from company in liquidation
Rule 161 of CGST Rules - Continuation of certain recovery proceedings