Rule 143
Recovery by deduction from any money owed.
GST
DEMANDS AND RECOVERY
Rule 143 of Central Goods and Services Tax Rules, 2017
Recovery by deduction from any money owed.-
143. Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owi
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