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Rule 142B of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter XVIII, Demands and Recovery

At a glance

Bars, duties and time limits

  • 142B(1)The proper officer issues FORM GST DRC-01D on the portal for an unpaid recoverable amount, including one arising under section 75 read with rule 88C, and posts it in Part II of FORM GST PMT-01.
  • 142B(1)–(2)The intimation directs payment of the amount with applicable interest, or the interest amount as relevant, within seven days of its date. It is treated as the notice for recovery.

Procedure, powers and definitions

  • 142B(3)On expiry of that period, unpaid tax or interest is recovered through the applicable specified routes, including deduction, sale, third-party recovery, decree execution, land revenue, court, surety or liquidation recovery.

Rule 142B requires an electronic intimation when tax or interest has become recoverable under section 79 and remains unpaid. The intimation specifies the amount, directs payment within seven days and serves as the recovery notice. If payment remains outstanding after that period, the proper officer must proceed under the specified recovery rules for the unpaid amount.[1]

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 142B, verbatim (show)

Rule 142B

1[Rule 142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.-

(1) Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intimate, electronically on the common portal, the details of the said amount in FORM GST DRC-01D, directing the person in default to pay the said amount, along with applicable interest, or, as the case may the amount of interest, within seven days of the date of the said intimation and the said amount shall be posted in Part-II of Electronic Liability Register in FORM GST PMT-01.

(2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery.

(3) Where any amount of tax or interest specified in the intimation referred to in sub-rule (1) remains unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160.]

1. Inserted vide Notification No. 38/2023-CT dated 04.08.2023.

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.

DRC01D intimation content and posting 142B(1)

Questions to answer on the file8 questions
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Seven-day payment direction 142B(1)

Questions to answer on the file2 questions
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Intimation treated as recovery notice 142B(2)

Questions to answer on the file2 questions
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Recovery step after intimation expiry 142B(3)

Questions to answer on the file4 questions
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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]

Amendments to Rule 142B as footnoted in the CBIC text
NoteChange
1Inserted vide Notification No. 38/2023-CT dated 04.08.2023.[2]
Provisions connected to Rule 142B
ProvisionConnectionWords that tie them
Section 75 of the CGST Act, 2017this provision requires Section 75 of the CGST Act, 2017142B(1) "in accordance with section 75 read with rule 88C"
Section 79 of the CGST Act, 2017this provision requires Section 79 of the CGST Act, 2017142B(1) "recoverable under section 79"
Rule 88Cthis provision requires Rule 88C142B(1) "read with rule 88C"
Rule 143this provision requires Rule 143142B(3) "rule 143"
Rule 144this provision requires Rule 144142B(3) "rule 144"
Rule 145this provision requires Rule 145142B(3) "rule 145"
Rule 146this provision requires Rule 146142B(3) "rule 146"
Rule 147this provision requires Rule 147142B(3) "rule 147"
Rule 155this provision requires Rule 155142B(3) "rule 155"
Rule 156this provision requires Rule 156142B(3) "rule 156"
Rule 157this provision requires Rule 157142B(3) "rule 157"
Rule 160this provision requires Rule 160142B(3) "rule 160"

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 (1)

NumberDateSubject
Notification No. 38/2023-Central Tax4 August 2023Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 142B. Intimation of certain amounts liable to be recovered under section 79 of the Act". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 38/2023-Central Tax, dated 4 August 2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links