Rule 162 of the CGST Act – Procedure for compounding of offences.- -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2)
Rule 161 of the CGST Act – Continuation of certain recovery proceedings.- Rule 161 of the CGST Act The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Go To Rule 160 Go To Rule 162 Format
Rule 160 of the CGST Act – Recovery from company in liquidation Rule 160 of the CGST Act provides for the issuance of form GST DRC -24. It is required to be issued by the commissioner to the liquidator. Text of the Rule 160 of
Rule 159 of the CGST Act – Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein,
Rule 158 of the CGST Act – Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the
Rule 157 of the CGST Act – Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. Go To Rule 158 Go To Rule 156
Rule 156 of the CGST Act – Recovery through court Rule 156 of the CGST Act – Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application
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
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 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
