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of <h1>Rule 142 of CGST Rules 2017: Electronic Notices, Payment Procedures, and Transparency in Tax Demand and Recovery</h1> Rule 142 of the Central Goods and Services Tax Rules, 2017, outlines procedures for demands and recovery of amounts payable under the Act. It mandates that the proper officer must electronically serve a notice and summary in specified forms for various sections, including sections 73, 74, and others. The rule allows for pre-notice communication of tax details and provides for payment acknowledgment through specific forms. It also permits partial payment submissions and specifies the procedure for concluding proceedings upon payment. Rectification or withdrawal orders must be uploaded electronically, ensuring transparency in demand and recovery processes.
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