According to Rule 154 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-
    1. first, be appropriated against the administrative cost of the recovery process;
    2. next, be appropriated against the amount to be recovered;
    3. 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
    4. any balance, be paid to the defaulter.


  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.