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of <h1>Rule 142B: Tax Defaulters to Receive Electronic Notices for Unpaid Dues, Recovery Initiated if Not Settled in 7 Days.</h1> Under Rule 142B of the Central Goods and Services Tax Rules, 2017, if any tax or interest becomes recoverable under Section 79 and remains unpaid, the proper officer must electronically notify the defaulter through FORM GST DRC-01D. The defaulter is directed to pay the amount, including applicable interest, within seven days. This notification serves as a notice for recovery. If unpaid after the specified period, recovery will proceed per rules 143 to 147 or 155 to 157 or 160. This rule was introduced by Notification No. 38/2023 on August 4, 2023.
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