PROPER OFFICER FOR RECOVERY OF GST ARREARS

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....Sections 77 to 84 of the CGST Act, 2017 and Rules 142 to 161 of the CGST Rules, 2017, in respect of recovery of tax or other dues, to the officers of different ranks as per details given in Table below: Section/ Rule Subject Heading Rank/ designation of Proper Officer Section 78 Initiation of Recovery Proceedings (for Proviso to section 78) Commissioner Section 79 Recovery of Tax Deputy o....

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....ird person (for Sub-rules (1) and (2) of Rule 145) Deputy or Assistant Commissioner Rule 146 Recovery through execution of a decree Deputy/ Assistant Commissioner Rule 147 Recovery by sale of moveable or immovable property [for Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15)] Deputy or Assistant Commissioner Rule 150 Assistance by Police Superintendent of Cen....