Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 143. Recovery by deduction from any money owed (corresponding section 79)
Where any amount payable by a person (hereafter referred to in this rule as 'the
defaulter') to the Government under any of the provisions of the Act or the
rules made thereunder is not paid, the proper officer may require, in
FORM GST
DRC-09, a specified officer to deduct the amount from any money owing to such
defaulter in accordance with the provisions of clause (a) of sub-section (1) of
section 79.
Explanation.- For the purposes of this rule, 'specified officer' shall mean any
officer of the Central Government or a State Government or the Government of a
Union territory or a local authority, or of a Board or Corporation or a company
owned or controlled, wholly or partly, by the Central Government or a State
Government or the Government of a Union territory or a local authority.