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
Rule 152 of the CGST Act – Attachment of property in custody of courts or Public Officer Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court
Rule 151 of the CGST Act – Attachment of debts and shares, etc.- – (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or
Rule 150 of the CGST Rules – Assistance by police Rule 150 of the CGST Rules- The proper officer may seek such assistance from the officer in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said
