XVIII
CGST Rules · Chapter XVIII
Demands and Recovery
23 rulesCGST Rules, 2017
Rules in this chapter
- 142
Notice and order for demand of amounts payable under the Act
- 142A
Procedure for recovery of dues under existing laws
- 142B
Intimation of certain amounts liable to be recovered under section 79 of the Act
- 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 or conveyance 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