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The Central Goods and Services Tax Rules, 2017
Chapter XVIII
Demands and Recovery
Rule No.
Particulars
142
Notice and order for demand of amounts payable under the Act
142A
Procedure for recovery of dues under existing laws
143
Recovery by deduction from any money owed
144
Recovery by sale of goods under the control of proper officer
144A
Recovery of penalty by sale of goods or conveyance detained or seized in transit
145
Recovery from a third person
146
Recovery through execution of a decree, etc.
147
Recovery by sale of movable or immovable property
148
Prohibition against bidding or purchase by officer
149
Prohibition against sale on holidays
150
Assistance by police
151
Attachment of debts and shares, etc.
152
Attachment of property in custody of courts or Public Officer
153
Attachment of interest in partnership
154
Disposal of proceeds of sale of goods and movable or immovable property
155
Recovery through land revenue authority
156
Recovery through court
157
Recovery from surety
158
Payment of tax and other amounts in instalments
159
Provisional attachment of property
160
Recovery from company in liquidation
161
Continuation of certain recovery proceedings
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