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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