Category: CGST RULE

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 […]

1 [ Rule 142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that […]

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 […]

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 […]

Rule 140. Bond and security for release of seized goods . – (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest […]

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 […]

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 […]

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 […]

1 [Rule 138C. Inspection and verification of goods. – (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.   2 [ Provided that where […]

1 [Rule 138B. Verification of documents and conveyances. – (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.   (2) The Commissioner shall get Radio Frequency […]