CGST Rules – Central Goods and Services Tax Rules, 2017

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