TaxTMI 
TaxTMI 
Tax Recovery Proceeding Under GST Law [Section 79]
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...., the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160. Mode of Recovery of Tax [Section 79] Where any amount payable by a person to the Government under this Act or the rules made thereunder is not paid. The proper officer shall proceed to recover the amount by one or more of the following modes, namely:-- a) Recovery by deduction from any money Owed [ Section 79(1)(b) read with Read with rule 143 of CGST Rules] Where any amount payable or not paid, by a person to the Government , the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter. b) Procedure of Recovery by selling of goods under the control of proper officer [Section 79(1)(b) read with Rule 144 of CGST Rules] * Goods sold to the extent recovery of demand * the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expend....
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....e is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; * Default in payment by the third person * The person to whom a notice in written in Form GST DRC-13 has been issued, * fails to make the payment in pursuance thereof to the Government, * he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow; * Extension for payment by third person * The officer issuing a notice in written in Form GST DRC-13 may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice; * Payment by third Person * Any person making any payment in compliance with a notice issued in written in Form GST DRC-13 shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good an....
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.... a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: * Property which can attached in debt and shares [Rule 151] * Attachment of any property as a debt not secured by a negotiable instrument, a share in a corporation, or * other movable property not in the possession of the defaulter * except for property deposited in, or in the custody of any Court, shall be attached in by a written order in FORM GST DRC-16 prohibiting.- * in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; * in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon; * in the case of any other movable property, the person in possession of the same from giving it to the defaulter. * Affixed copy of order at office premises - A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and * another copy shall be sent, in the case of debt, to the debtor,....
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....bmission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice in FORM GST DRC- 17 * Exception:- where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. * The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, * Pre-bid deposit may be returned to the unsuccessful bidders or, * Forfeited pre-bid deposit in case the successful bidder fails to make the payment of the full amount, as the case may be. * Raise objection regarding attachment * Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, * the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. * The person making the claim or objection must adduce evidence to show that on the date of the order issued in FORM G....
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....holiday for the area in which the sale is to take place. * Assistance by police [Rule 150] * The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. * Disposal of proceeds of sale of goods and movable or immovable property [Rule 154] * Step for apportionment of realised amount from sale of sale of goods and movable or immovable property rst, be appropriated against the administrative cost of the recovery process; * next, be appropriated against the amount to be recovered or to the payment of the penalty payable under section 129(3), as the case may be; * next, be appropriated against any other amount due from the defaulter under the CGST ACt, IGST Act, or SGST/UTGST Act and the rules made thereunder; and * the balance amount * In case of registered person, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered person, * In case of not required to registered under this....