Last updated at Dec. 16, 2024 by Teachoo
According to Rule 149 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
Rule 143 GST - Recovery by deduction from any money owed
Rule 144 GST - Recovery by sale of goods under the control of proper officer
Rule 145 GST - Recovery from a third person
Rule 146 GST - Recovery through execution of a decree, etc
Rule 147 GST - Recovery by sale of movable or immovable property
Rule 148 GST - Prohibition against bidding or purchase by officer
Rule 149 GST - Prohibition against sale on holidays You are here
Rule 150 GST - Assistance by police
Rule 151 GST - Attachment of debts and shares, etc
Rule 152 GST - Attachment of property in custody of courts or Public Officer
Rule 153 GST - Attachment of interest in partnership
Rule 154 GST - Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 GST - Recovery through land revenue authority
Rule 156 GST - Recovery through court
Rule 157 GST - Recovery from surety
Rule 158 GST - Payment of tax and other amounts in instalments
Rule 159 GST - Provisional attachment of property
Rule 160 GST - Recovery from company in liquidation
Rule 161 GST - Continuation of certain recovery proceedings
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.