CGST Rules Rule 142A — Procedure for recovery of dues under existing laws
CGST Rules, 2017 · Procedure for recovery of dues under existing laws
Quick Answer
Rule 142A of the CGST Rules, 2017 governs Procedure for recovery of dues under existing laws. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 142A CGST: Procedure for recovery of dues under existing laws — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 142A. Procedure for recovery of dues under existing laws. -1
(1)A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01 .1
(2)Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.1
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1
Inserted vide Notification No. 60/2018 - CT dated 30.10.2018.