Category: CGST RULE

CHAPTER XIX OFFENCES AND PENALTIES       Rule 162. Procedure for compounding of offences. – (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a […]

Rule 161. Continuation of certain recovery proceedings . – The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .

Rule 160. Recovery from company in liquidation . – Where the company is under liquidation as specified in section 88 , the Commissioner shall Notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24 .

Rule 159. 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, the details of property which is attached. (2) The Commissioner shall send a copy of the order […]

Rule 158. 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 Act or for allowing payment of such taxes or amount in instalments in accordance with […]

Rule 157. 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.

Rule 156. Recovery through court . – 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 before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover […]

Rule 155. Recovery through land revenue authority . – 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 certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to […]

1 [Rule 154. Disposal of proceeds of sale of goods or conveyance and movable or immovable property. – (1) The amounts so realised from the sale of goods or conveyance, movable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub-section (3) of section 129 shall,- (a) first, be appropriated […]

Rule 153. 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 partner in the partnership property and profits with payment of the amount due under […]