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<h1>Rule 143 of CGST Rules 2017: Recovery of Unpaid Dues from Defaulters via FORM GST DRC-09 by Proper Officer</h1> Rule 143 of the Central Goods and Services Tax Rules, 2017, allows for the recovery of unpaid amounts owed by a defaulter to the government. If a defaulter fails to pay an amount due under the Act or its rules, a proper officer can instruct a specified officer, using FORM GST DRC-09, to deduct the owed amount from any money due to the defaulter. A specified officer can be any officer from the Central or State Government, Union territory, local authority, or any government-controlled entity.