Rule 151
Attachment of debts and shares, etc.
GST
DEMANDS AND RECOVERY
Rule 151 of Central Goods and Services Tax Rules, 2017
Attachment of debts and shares, etc.-
151. (1) 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 by a written order in FORM GST DRC-16 prohibiting.-
(a) in the case of a debt, the credit
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