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

Also refer CBIC Website Click here 

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