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Central_Goods_and_Services_Tax_rule_2017

Section / Rule Number Content


Rule 142. Notice and order for demand of amounts payable under the Act
Rule 142A. Procedure for recovery of dues under existing laws
Rule 143. Recovery by deduction from any money owed
Rule 144. Recovery by sale of goods under the control of proper officer
Rule 144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit
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 instalments
Rule 159. Provisional attachment of property
Rule 160. Recovery from company in liquidation
Rule 161. Continuation of certain recovery proceedings
Rule 142B. Intimation of certain amounts liable to be recovered under section 79 of the Act