CGST Rules Rule 143 — Recovery by deduction from any money owed
CGST Rules, 2017 · Recovery by deduction from any money owed
Quick Answer
Rule 143 of the CGST Rules, 2017 governs Recovery by deduction from any money owed. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 143 CGST: Recovery by deduction from any money owed — eligibility, conditions, case laws and compliance impact under Indian tax law.
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 thereunder is Not paid, the proper officer may require, in FORM GST-DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
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CGST Rules Rule 143 was introduced as part of the CGST Rules, 2017.