Category: CGST Rules

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...

Rule 148 Prohibition against bidding or purchase by officer No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter...

Rule 147 Recovery by sale of movable or immovable property (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value...

Rule 146 Recovery through execution of a decree, etc. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment...

Rule 145 Recovery from a third person (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to...

Rule 144 Recovery by sale of goods under the control of proper officer (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to...

Rule 143 Recovery by deduction from any money owed Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any...