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of <h1>Rule 147: Recovering GST Dues via Sale of Defaulter's Property, Including Auction Process and Attachment Claims.</h1> Rule 147 of the Central Goods and Services Tax Rules, 2017, outlines the procedure for recovering dues through the sale of a defaulter's movable or immovable property. The proper officer prepares a list of such properties, estimates their market value, and issues an attachment order in FORM GST DRC-16. The properties are then sold via auction, with specific provisions for negotiable instruments or shares, which may be sold through a broker. Claims against attachment are investigated, and sales are confirmed through FORM GST DRC-11 and DRC-12. The process can be canceled if the defaulter pays the dues before the auction notice is issued.
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