Recovery by deduction from any money owed
Rule 143 of the CGST Rules
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In one line
Recovery by deduction: the officer may direct any officer of the department to deduct the amount from money owed to the defaulter, in DRC-09.
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The exact words of the law
851 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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