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 159, verbatim (show)
Rule 159
Rule 159. Provisional attachment of property. -
(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment 1[in FORM GST DRC-22] to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect 6[or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,].
(3) Where the property attached is of perishable or hazardous nature, 2[and if the person, whose property has been attached] pays an amount equivalent to the market price of such property or the amount that is or may become payable 3[by such person], whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.
(4) Where 4[such person] fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable 4[such person].
(5) Any person whose property is attached may5[file an objection in FORM GST DRC-22A] to the effect that the property attached was or is Not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is No longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
1. Inserted vide Notification No 40/2021-CT dated 29.12.2021.
2. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "and if the taxable person".
3. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "by the taxable person".
4. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "the taxable person".
5. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for ", within seven days of the attachment under sub-rule (1), file an objection".
6. Inserted vide Notification No. 52/2023 - CT dated 26.10.2023
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.
Attachment order particulars 159(1)
Questions to answer on the file4 questions
Attachment copies and encumbrance placement 159(2)
Questions to answer on the file4 questions
Earlier encumbrance removal trigger 159(2)
Questions to answer on the file2 questions
Perishable or hazardous property paid-release steps 159(3)
Questions to answer on the file7 questions
Forthwith character of release 159(3)
Questions to answer on the file2 questions
Disposal after failure to pay and adjustment 159(4)
Questions to answer on the file7 questions
Objection by owner of attached property 159(5)
Questions to answer on the file3 questions
Hearing and release following objection 159(5)
Questions to answer on the file4 questions
Release on non-liability satisfaction 159(6)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 6 footnotes. 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 40/2021-CT dated 29.12.2021.[2] |
| 2 | Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "and if the taxable person".[2] |
| 3 | Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "by the taxable person".[2] |
| 4 | Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "the taxable person".[2] |
| 5 | Substituted vide Notification No 40/2021-CT dated 29.12.2021 for ", within seven days of the attachment under sub-rule (1), file an objection".[2] |
| 6 | Inserted vide Notification No. 52/2023 - CT dated 26.10.2023[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 83 of the CGST Act, 2017 | this provision requires Section 83 of the CGST Act, 2017 | 159(1) "in accordance with the provisions of section 83" |
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 (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 52/2023-Central Tax | 26 October 2023 | Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 |
| Notification No. 40/2021-Central Tax | 29 December 2021 | Seeks to make amendments (Tenth Amendment, 2021) 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 |
Unsettled questions
The words of Rule 159 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What interval after proof of the applicable payment satisfies forthwith release under Rule 141(1) or159(3)?
- What procedural opportunity suffices for the attached-property objector to be heard under Rule 159(5)?
- What material suffices for the Commissioner to be satisfied that the property was or is no longer liable for attachment under Rule 159(6)?
See also
- Section 83 of the CGST Act, 2017: provisional attachment to protect revenue in certain cases
References
- Central Board of Indirect Taxes and Customs. "Rule 159. Provisional attachment of property". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 6. Retrieved 17 September 2026.
- Notification No. 40/2021-Central Tax, dated 29 December 2021: Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnotes 1, 2, 3, 4 and 5.
- Notification No. 52/2023-Central Tax, dated 26 October 2023: Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017. Cited in CBIC footnote 6.
External links
- CGST Rules, 2017, Rule 159 on the CBIC tax information portal