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CGST Rules
Demands and Recovery (Rule 142 - 161)
142. Notice and order for demand of amounts payable under the Act
142A. Procedure for recovery of dues under existing laws
142B. Intimation of certain amounts liable to be recovered under section 79 of the Act
143. Recovery by deduction from any money owed
144. Recovery by sale of goods under the control of proper officer
144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit
145. Recovery from a third person
146. Recovery through execution of a decree, etc
147. Recovery by sale of movable or immovable property
148. Prohibition against bidding or purchase by officer
149. Prohibition against sale on holidays
150. Assistance by police
151. Attachment of debts and shares, etc
152. Attachment of property in custody of courts or Public Officer
153. Attachment of interest in partnership
154. Disposal of proceeds of sale of goods and movable or immovable property
155. Recovery through land revenue authority
156. Recovery through court
157. Recovery from surety
158. Payment of tax and other amounts in instalments
159. Provisional attachment of property
160. Recovery from company in liquidation
161. Continuation of certain recovery proceedings
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