Procedure for recovery of dues under existing laws
Rule 142A of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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In one line
A demand created under an earlier law that becomes recoverable under GST is uploaded in DRC-07A and recovered under GST, with modifications shown in DRC-08A.
How this provision is built
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The exact words of the law
970 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) A summary of 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 of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01 .
(2) Where the demand of an order uploaded under sub-rule
(1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2018-10-30 · Inserted
60/2018-CTdated
Inserted vide Notification No. 60/2018 – CT dated 30.10.2018.
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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