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[Cites 0, Cited by 0] [Section 158(3)] [Section 158] [Entire Act]

Union of India - Subsection

Section 158(3)(a) in The Central Goods and Services Tax Rules, 2017

(a)the taxable person has already defaulted on the payment of any amount 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, for which the recovery process is on;