Rule 143 CGST Rules 2017
Summary of Rule 143 CGST Rules 2017
( Rule 143 CGST Rules 2017 explains Recovery by deduction from any money owed and is covered in Chapter XVIII – Demands and Recovery : Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 143 CGST Rules 2017
Recovery by deduction from any money owed.
143. 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.
Also refer CBIC Website Click here
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |
Rule 143 CGST Rules 2017 , Print Rule 143 CGST Rules 2017, Rule 143 of CGST Rules 2017, Latest Rule 143 of CGST Rules 2017, updated Rule 143 of CGST Rules 2017,