Rule 151 – Rules – DEMANDS AND RECOVERY – Central Goods and Services Tax Rules, 2017 – Rule 151 – 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 creditor from recovering the debt and the debtor f
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