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Section 154: Disposal of proceeds of sale of goods and movable or immovable property

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-

(a) first, be appropriated against the administrative cost of the recovery process;

(b) next, be appropriated against the amount to be recovered;

(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and

(d) any balance, be paid to the defaulter.

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Where this provision sits

ActThe Central Goods and Services Tax (CGST) Rules 2017
Section154
Marginal noteDisposal of proceeds of sale of goods and movable or immovable property
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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