CGST Rule 142A – Procedure for recovery of dues under existing laws [Updated 2019]

CGST Rule 142A – Procedure for recovery of dues under existing laws.

Rule 142A (1)

[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 law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.

Rule 142A (2)

Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.]


[1] Inserted by the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018. – Date of Amendment : 30-10-2018, Effective from : 30-10-2018, Retrospective Effect : No

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