Section 142A: [ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]

Q: What does Section 142A of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 142A GST pertains to "[ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 142A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 142A GST still in force?

Yes, Section 142A of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 142A GST?

धारा 142A GST is the Devanagari Hindi reference for Section 142A of the The Central Goods and Services Tax Rules, 2017. Section 142A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 142A GST?

Dhara 142A GST is the Roman Hindi reference for Section 142A of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 142A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 142A of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 142A, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 142A (India).

Law on Tips Editorial Board

(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 GST DRC-08A and Part II of Electronic Liability Register in Form GST PMT-01 shall be updated accordingly.]