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The Central Goods and Services Tax Rules, 2017
 
Chapter XVIII
 
Demands and Recovery
 
Rule No. Particulars
142   Notice and order for demand of amounts payable under the Act



142A   Procedure for recovery of dues under existing laws



143   Recovery by deduction from any money owed



144   Recovery by sale of goods under the control of proper officer



145   Recovery from a third person



146   Recovery through execution of a decree, etc.



147   Recovery by sale of movable or immovable property



148   Prohibition against bidding or purchase by officer



149   Prohibition against sale on holidays



150   Assistance by police



151   Attachment of debts and shares, etc.



152   Attachment of property in custody of courts or Public Officer



153   Attachment of interest in partnership



154   Disposal of proceeds of sale of goods and movable or immovable property



155   Recovery through land revenue authority



156   Recovery through court



157   Recovery from surety



158   Payment of tax and other amounts in instalments



159   Provisional attachment of property



160   Recovery from company in liquidation



161   Continuation of certain recovery proceedings



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