CONSULTEASE.COM

Sign In

Browse By

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 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 subsection (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.

Go To Rule 144

Go To Rule 142

Profile photo of Consultease Administrator Consultease Administrator

Consultant

Faridabad, India

As a Consultease Administrator I'm responsible for smooth administration of our portal. Reach out to me in case you need help.

Discuss Now
Opinions & information presented by ConsultEase Members are their own.