CGST Rule 155 of Central Goods and Services Tax Rules, 2017 – Recovery through land revenue authority

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVIII Demands and Recovery

Rule 155: Recovery through land revenue authority.

155. Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer^c1 shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 819(E) dated 01.07.2017].

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.