Rule 142A. Procedure for recovery of dues under existing laws. –

Important Keyword: Rule 142A, FORM GST DRC-07A, FORM GST PMT-01, FORM DRC-08A.

GST Rule 142A. Procedure for recovery of dues under existing laws. –

(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 DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.]

1. Inserted vide Notification No. 60/2018 – CT dated 30.10.2018.

Read More: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge CGST @ 6%

Web Stories: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge CGST @ 6%

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications