Provisions under Rule 142A of CGST Rules, 2017 relating to “Procedure for recovery of dues under existing laws”:
CGST Rule 142A: Procedure for recovery of dues under existing laws (Chapter XVIII: DEMANDS AND RECOVERY) [*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.
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 142A inserted from 30/10/2018 vide Notification 60/2018.
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