Rule 158 Payment of tax and other amounts in instalments (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the...

Rule 157 Recovery from surety Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were...

Rule 156 Recovery through court Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall...

Rule 155 Recovery through land revenue authority Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper...

Rule 154 1[Disposal of proceeds of sale of goods or conveyance and movable or immovable property.– 154 (1) The amounts so realised from the sale of goods or conveyance, movable...

Rule 153 Attachment of interest in partnership (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper...

Rule 152 Attachment of property in custody of courts or Public Officer Where the property to be attached is in the custody of any court or Public Officer, the proper...

Rule 151 Attachment of debts and shares, etc. (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession...

Rule 150 Assistance by police The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties...

Rule149 Prohibition against sale on holidays No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the...