CGST Rules Rule 146 — Recovery through execution of a decree, etc
CGST Rules, 2017 · Recovery through execution of a decree, etc
Quick Answer
Rule 146 of the CGST Rules, 2017 governs Recovery through execution of a decree, etc. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 146 CGST: Recovery through execution of a decree, etc — eligibility, conditions, case laws and compliance impact under Indian tax law.
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 mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
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CGST Rules Rule 146 was introduced as part of the CGST Rules, 2017.