🔒

TaxReply India Pvt Ltd

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

Amended upto (Year) ⇨

CGST RULES
[Amended upto 2025]

CHAPTER XVIII - DEMANDS AND RECOVERY

TaxGPT

Summarize Rule 142 by TaxGPT in

AA |

Rule 142 - Notice and order for demand of amounts payable under the Act.

4[142. (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 16[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.

View Subscription Plans

Digital GST Library

By TaxReply

@ Login with Email

Forgot Password?

References:

13 Notifications/Circulars on Rule 142

    ↳ 13 documents on Rule 142
    ↳ 1 documents on Rule 142(1)
    ↳ 2 documents on Rule 142(1A)
    ↳ 1 documents on Rule 142(2)
    ↳ 4 documents on Rule 142(5)

102 case laws on Rule 142

See

GST Library Plans

Best GST Library

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates (From 22.09.25)

GST Rates (Upto 21.09.25)

HSN Codes

GST Forms

My Favourites

GST Diary

GST Notebook

GST Staff Manager

GST Fees Manager

GST Login Tool

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxGPT

Rule 142 - Notice and order for demand of amounts payable under the Act.

Premium Content !

By TaxReply

Section 52,

Section 62,

Section 63,

Section 64,

Section 73,

Section 74,

Section 75,

Section 76,

Section 122,

Section 123,

Section 124,

Section 125,

Section 127,

Section 129,

Section 130,

Section 161,

GST DRC-01A,

GST DRC-08,

GST DRC-07,

GST DRC-06,

GST DRC-05,

GST DRC-03,

GST DRC-02,

GST DRC-01,

GST DRC-04,

GST Rates
(From 22.09.25)

GST Rates
(Upto 21.09.25)