Provisions under Rule 143 of CGST Rules, 2017 relating to “Recovery by Deduction from any Money Owed”:
CGST Rule 143: Recovery by Deduction from any Money Owed (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 143 introduced vide Notification 15/2017, effective 01/07/2017.
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