Rule 155 CGST Rules 2017 : Recovery through land revenue authority.

By | July 14, 2017
(Last Updated On: July 9, 2018)

 Rule 155 CGST Rules 2017

Summary of Rule 155 CGST Rules 2017

( Rule 155 CGST Rules 2017 explains Recovery through land revenue authority  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 155 CGST Rules 2017

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 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.

 Rule 155 CGST Rules 2017

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