CGST Rule 146 of Central Goods and Services Tax Rules, 2017 – Recovery through execution of a decree, etc

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVIII Demands and Recovery

Rule 146: Recovery through execution of a decree, etc.

146. 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^c1 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 819(E) dated 01.07.2017].

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.