Rule 153 - Attachment of interest in partnership
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
Partnership interest attachment permits charging order and appointment/receiver directions.
Exact operative text
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of
the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the
share of such partner in the partnership property and profits with payment of the amount due under the
certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the
profits, whether already declared or accruing, and of any other money which may become due to him in
respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest
or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at
any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.
Paragraph-wise decode
Partnership interest attachment permits charging order and appointment/receiver directions.
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 153 regulate?
- It regulates attachment of interest in partnership. 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.