Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 142A, verbatim (show)
1[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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Existing-law demand remaining unrecovered 142A(1)
Questions to answer on the file3 questions
Optional electronic DRC07A upload 142A(1)
Questions to answer on the file2 questions
Demand posted in liability register 142A(1)
Questions to answer on the file3 questions
DRC08A summary and consequential update 142A(2)
Questions to answer on the file6 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 60/2018 - CT dated 30.10.2018.[2] |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 60/2018-Central Tax | 30 October 2018 | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. |
See also
- Rule 142 of the CGST Rules, 2017: notice and order for demand of amounts payable under the Act
- Rule 142B of the CGST Rules, 2017: intimation of certain amounts liable to be recovered under section 79 of the Act
References
- Central Board of Indirect Taxes and Customs. "Rule 142A. Procedure for recovery of dues under existing laws". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 60/2018-Central Tax, dated 30 October 2018: Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 142A on the CBIC tax information portal