Rule 143 – Rules – DEMANDS AND RECOVERY – Central Goods and Services Tax Rules, 2017 – Rule 143 – 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 owing to such defaulter in accordance with the provis
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