Rule 143 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

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

At a glance

Procedure, powers and definitions

143The proper officer may require a specified officer, through FORM GST-DRC-09, to deduct the unpaid amount from money owing to the defaulter under section 79(1)(a).
143 ExplanationSpecified officer includes an officer of the Central, State or Union territory Government or a local authority, or of a Board, Corporation or company wholly or partly owned or controlled by them.

Rule 143 permits recovery of an unpaid amount under the Act or rules by deduction from money owed to the defaulter. The proper officer directs a specified officer through FORM GST-DRC-09, using section 79(1)(a). The definition of specified officer covers government and local-authority officers, as well as officers of the named bodies or companies with full or partial public ownership or control.^[1]

Quick facts

Rule 143, CGST Rules, 2017

Recovery by deduction from any money owed

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	XVIII, Demands and Recovery
Rule title	Recovery by deduction from any money owed
Related provisions
Sections	Section 79 of the CGST Act, 2017
Structure 143 main limbDeduction request in DRC09 143 ExplanationSpecified officer classification
Source
Law text	CBIC tax information portal, served on 17 September 2026^[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 143, verbatim (show)

Rule 143. Recovery by deduction from any money owed. -

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.

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.

Deduction request in DRC09 143 main limb

Questions to answer on the file6 questions

Is the amount payable under the Act or its rules?
Has this amount been paid to the Government?
Is the requesting officer the proper officer for this recovery function?
Was the deduction request made in FORM GST-DRC-09?
Does the requested deduction concern money owing to this same defaulter?
Is money owing to the defaulter under the control of the proper or specified officer?

Ticks stay in this browser only.

Specified officer classification 143 Explanation

Questions to answer on the file5 questions

Is the deducting person directly an officer of one of the named public bodies?
Is the deducting person an officer of a Board, Corporation or company?
Is that organisation owned wholly or partly by the public body?
Is that organisation controlled wholly or partly by that public body?
Which public body is the owner or controller: Central Government, State Government, Government of a Union territory or local authority?

Ticks stay in this browser only.

Provisions connected to Rule 143
Provision	Connection	Words that tie them
Section 79 of the CGST Act, 2017	this provision requires Section 79 of the CGST Act, 2017	143 "in accordance with the provisions of clause (a) of sub-section (1) of section 79"

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.

Circulars (1)

Number	Date	Subject
Circular No. 3/03/2017-GST	5 July 2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

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. 15/2017-Central Tax	1 July 2017	Amending CGST Rules notification 10/2017-CT dt 28.06.2017

References

Central Board of Indirect Taxes and Customs. "Rule 143. Recovery by deduction from any money owed". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 143 on the CBIC tax information portal