(a) The Principal Chief Controller of Accounts shall maintain a login based Centralized Accounting portal which shall be accessible to State accounting authorities, Central Board of Excise and Customs and State taxation authorities.

(1)These rules may be called the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022.

Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.

Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer,

(4) The property attached or distrained shall be sold through auction, including e-auction, for which a Notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale.

Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 

(1) The details relating to the transfer of funds to be made between Centre (Integrated Tax) and State (State Tax) or Centre (Integrated Tax) and Centre (Union territory Tax) shall be sent by Goods and Services Tax Network to the Authorities, in FORMS GST STL – 01.01 to GST STL – 01.12, for each State and Union Territory, as follows-

The proper officer may seek such assistance from the officer- in charge of the jurisdictional police station as may be necessary in the discharge of his duties

) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging