Provisions under Rule 146 of CGST Rules, 2017 relating to “Recovery through Execution of a Decree, etc.”:
CGST Rule 146: Recovery through Execution of a Decree, etc. (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
Notes (History of Amendments in Bare Text):
1. CGST Rule 146 introduced vide Notification 15/2017, effective 01/07/2017.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |