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of <h1>Rule 144: Recover GST Dues by Auctioning Goods, Notice in FORM GST DRC-10, Pay in 15 Days</h1> Rule 144 of the Central Goods and Services Tax Rules, 2017, outlines the process for recovering dues by selling goods under the control of a proper officer. The officer prepares an inventory, estimates the market value, and sells only the necessary goods via auction, including e-auction, with notice issued in FORM GST DRC-10. Auctions occur at least fifteen days post-notice unless goods are perishable or hazardous. Bidders may need a pre-bid deposit, refundable to unsuccessful bidders. Successful bidders receive a notice in FORM GST DRC-11 and must pay within fifteen days. The auction is canceled if the defaulter pays before the notice or if participation is insufficient.
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