https://www.taxtmi.com/acts?id=41896 Rule 142B requires the proper officer to electronically notify defaults in FORM GST DRC-01D directing payment of tax and interest within seven days and to post the amount in Part II of the Electronic Liability Register in FORM GST PMT-01; that intimation constitutes the notice for recovery and, if unpaid, the officer must proceed with recovery under the applicable recovery rules. en-us Sat, 05 Aug 2023 17:47:33 +0530 Thu, 06 Nov 2025 14:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41896 Rule 142B requires the proper officer to electronically notify defaults in FORM GST DRC-01D directing payment of tax and interest within seven days and to post the amount in Part II of the Electronic Liability Register in FORM GST PMT-01; that intimation constitutes the notice for recovery and, if unpaid, the officer must proceed with recovery under the applicable recovery rules. Act-Rules GST Sat, 05 Aug 2023 17:47:33 +0530 https://www.taxtmi.com/acts?id=41896