Expert Knowledge, Straight from Practitioners.

Rule 145 of the CGST Rules – Recovery from a third person

Rule 145 of the CGST Rules – Recovery from a third person Rule 145 of the CGST rules- “(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as―the

Rule 143 of the CGST Act – Recovery by deduction from any money owed.-

Rule 143 of the CGST Act – Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as ―the defaulter‖) to the Government under any of the provisions of the Act or the rules made

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Rule 148 of the CGST Rules – Prohibition against bidding or purchase by officer

Rule 148 of the CGST Rules – Prohibition against bidding or purchase by an officer Rule 148 of the CGST Rules- “No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or

Rule 147 of the CGST Act – Recovery by sale of movable or immovable property.-

Rule 147 of the CGST Act – Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order

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Rule 149 of the CGST Rules – Prohibition against sale on holidays

Rule 149 of the CGST Rules – Prohibition against sale on holidays Rule 149 of the CGST Rules -“No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any

Rule 146 of the CGST Act – Recovery through execution of a decree, etc.-

Rule 146 of the CGST Act – Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a

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Rule 150 of the CGST Rules – Assistance by police

Rule 150 of the CGST Rules – Assistance by police Rule 150 of the CGST Rules- The proper officer may seek such assistance from the officer in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said

Rule 151 of the CGST Act – Attachment of debts and shares, etc.-

Rule 151 of the CGST Act – Attachment of debts and shares, etc.- – (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or

Rule 152 of the CGST Act – Attachment of property in custody of courts or Public Officer

Rule 152 of the CGST Act – Attachment of property in custody of courts or Public Officer Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court

Rule 153 of the CGST Act – Attachment of interest in partnership.-

Rule 153 of the CGST Act – Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such

Rule 154 of the CGST Act – Disposal of proceeds of sale of goods and movable or immovable property.-

Rule 154 of the CGST Act – Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated

Rule 155 of the CGST Act – Recovery through land revenue authority

Rule 155 of the CGST Act – Recovery through land revenue authority Rule 155 of the CGST Act- “Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a