Rule 142A - Procedure for recovery of dues under existing laws
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
Existing-law demand uploaded in DRC-07A and modified/recovered through DRC-08A with liability-register update.
Exact operative text
142A. Procedure for recovery of dues under existing laws.-(1) A summary of an 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 shall be posted in Part II of
the Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under
sub-rule (1) is rectified, modified or quashed in any proceedings, including appeal, review or revision, or
recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in
FORM GST DRC-08A and Part II of the Electronic Liability Register in FORM GST PMT-01 shall be updated
accordingly.
Paragraph-wise decode
Existing-law demand uploaded in DRC-07A and modified/recovered through DRC-08A with liability-register update.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 142A regulate?
- It regulates procedure for recovery of dues under existing laws. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.