Provisions under Rule 142 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Procedure for recovery of dues under existing laws”, are as under:
CGST Rule 142: Procedure for recovery of dues under existing laws (Chapter-XVIII: DEMANDS AND RECOVERY)
(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.
1. CGST Rule 142A inserted vide Notification No. 60/2018 Central Tax (CGST) dt. 30 Oct. 2018.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBEC vide Central Tax Notification 15/2017 dt. 01/07/2017: CGST (3rd Amendment) Rules, 2017, applicable w.e.f. 1 July 2017.
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