GST Dues Recovery Process (part-3) Video Tutorials

By | November 17, 2018
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(Last Updated On: November 17, 2018)

GST Dues Recovery Process (part-3)

Video Tutorial by CA Satbir Singh  .

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GST Dues recovery Process (Part-1) : Video Tutorials

GST dues recovery process (part-2) [Video Tutorial]

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  1. How can dues under CGST Act be recovered Method # 3 Recovery of tax : from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely: (c) (i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; [Section 79(1) of the CGST Act 2017 ] Also Refer Rule 145 of the CGST Rules, 2017: Recovery from a third person.

  2. How can dues under CGST Act be recovered Method # 3 Recovery of tax: from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:– (c ) (ii) every person to whom the notice is issued under sub-clause (i) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; [Section 79(1) of the CGST Act 2017 1 Also Refer Rule 145 of the CGST Rules, 2017 : Recovery from a third person.

  3. How can dues under CGST Act be recovered Method # 3 Recovery from a third person. 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. [Rule 145 (1) of the CGST Rules, 2017 ]

  4. How can dues under CGST Act be recovered Method # 3 Recovery from a third person. Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. [Rule 145 (2) of the CGST Rules, 2017 ]

  5. How can dues under CGST Act be recovered Method # 3 Recovery of tax : from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:- (C ) (iii) in case the person to whom a notice under sub-clause (i) has been issued, fails to make the payment in pursuance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow. [Section 79(1) of the CGST Act 2017 ] Also Refer Rule 145 of the CGST Rules, 2017 : Recovery from a third person.

  6. How can dues under CGST Act be recovered Method # 3 Recovery of tax : from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely: (C)( iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice; [Section 79(1) of the CGST Act 2017 ] Also Refer Rule 145 of the CGST Rules, 2017 : Recovery from a third person.

  7. How can dues under CGST Act be recovered Method # 3 Recovery of tax : from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:- (C) (v) any person making any payment in compliance with a notice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt; [Section 79(1) of the CGST Act 2017 ] Also Refer Rule 145 of the CGST Rules, 2017: Recovery from a third person.

  8. How can dues under CGST Act be recovered Method # 3 Recovery of tax : from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:- (C) (vi) any person discharging any liability to the person in default after service on him of the notice issued under sub-clause (i) shall be personally liable to the Government to the extent of the liability discharged or to the extent of the liability of the person in default for tax, interest and penalty, whichever is less; [Section 79(1) of the CGST Act 2017 ] Also Refer Rule 145 of the CGST Rules, 2017 : Recovery from a third person.

  9. How can dues under CGST Act be recovered Method # 3 Recovery of tax :from a third person Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely: (C ) (Vii) where a person on whom a notice is served under sub-clause (i) proves to the satisfaction of the officer issuing the notice that the money demanded or any part thereof was not due to the person in default or that he did not hold any money for or on account of the person in default, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the said person or be held for or on account of such person, nothing contained in this section shall be deemed to require the person on whom the notice has been served to pay to the Government any such money or part thereof; [Section 79(1) of the CGST Act 2017 ] Also Refer Rule 145 of the CGST Rules, 2017 : Recovery from a third

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