https://www.taxtmi.com/manuals?id=7701 Summarises statutory recovery mechanisms under the CGST framework: deduction from money owing (Section 79(1)(a), Rule 143); detention and auction of goods or conveyances with prescribed inventory, notices and safeguards (Section 79(1)(b), Rules 144/144A); recovery from third persons via FORM GST DRC-13 with personal liability to the extent discharged (Section 79(1)(c), Rule 145); execution of civil decrees and distraint and sale of movable or immovable property with attachment, auction, claim procedures and appropriation sequence (Section 79(1)(d), Rule 147); and additional modes via land revenue authorities, Magistrate proceedings, sureties and State/UT officers recovering central dues as arrears. en-us Tue, 25 Feb 2025 17:33:00 +0530 Mon, 10 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7701 Summarises statutory recovery mechanisms under the CGST framework: deduction from money owing (Section 79(1)(a), Rule 143); detention and auction of goods or conveyances with prescribed inventory, notices and safeguards (Section 79(1)(b), Rules 144/144A); recovery from third persons via FORM GST DRC-13 with personal liability to the extent discharged (Section 79(1)(c), Rule 145); execution of civil decrees and distraint and sale of movable or immovable property with attachment, auction, claim procedures and appropriation sequence (Section 79(1)(d), Rule 147); and additional modes via land revenue authorities, Magistrate proceedings, sureties and State/UT officers recovering central dues as arrears. Manuals GST Tue, 25 Feb 2025 17:33:00 +0530 https://www.taxtmi.com/manuals?id=7701