Chapter-XVIII of CGST Rule 2018
DEMANDS AND RECOVERY
1[142A. Procedure for recovery of dues under existing laws. - (corresponding section 73 to 74, section 76)
(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.Inserted vide:-Notification No. 60/2018-Central Tax dated 30/10/2018 -[Para 4]