Author: bihartaxconsultant

This is the custom head panel subtitle text, displayed when an author is selected

Rule 145. Recovery from a third person

Rule 145. Recovery from a third person . – (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a Notice in FORM GST DRC-13 directing him to deposit the amount specified in the Notice. (2) Where the third person […]

Read More

Rule 143. Recovery by deduction from any money owed

Rule 143. 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 […]

Read More

Rule 142. Notice and order for demand of amounts payable under the Act

CHAPTER XVIII DEMANDS AND RECOVERY       1 [ Rule 142. Notice and order for demand of amounts payable under the Act. – (1) The proper officer shall serve, along with the (a) Notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 , a summary thereof electronically in FORM GST DRC-01 , (b) statement under sub-section […]

Read More

Rule 141. Procedure in respect of seized goods

Rule 141. Procedure in respect of seized goods . – (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by […]

Read More

Rule 139. Inspection, search and seizure

1 [ CHAPTER XVII INSPECTION, SEARCH AND SEIZURE ] 1. Rules 139 to 162 Inserted (w.e.f. 01.07.2017) by Notification No. 15/2017-CT dated 01.07.2017. Rule 139. Inspection, search and seizure . – (1) Where the proper officer Not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited […]

Read More

Rule 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01

1 [ Rule 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01 . –   Notwithstanding anything contained in sub-rule (1) of rule 138 , no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 2 [in respect of any outward movement of goods of […]

Read More

Rule 138D. Facility for uploading information regarding detention of vehicle

1 [Rule 138D. Facility for uploading information regarding detention of vehicle. – Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.] 2 [ Explanation . – For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railway’, ‘transport […]

Read More