Rule 157 CGST Rules 2017
Summary of Rule 157 CGST Rules 2017
( Rule 157 CGST Rules 2017 explains Recovery from surety and is covered in Chapter XVIII – Demands and Recovery : Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 157 CGST Rules 2017
Recovery from surety.
157. Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
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