Rule 143 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Recovery by Deduction from any Money Owed

Provisions under Rule 143 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Recovery by Deduction from any Money Owed”, are as under:

CGST Rule 143: Recovery by Deduction from any Money Owed (Chapter-XVIII: DEMANDS AND RECOVERY) 

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 to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.

Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.

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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.

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Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)