CGST Rules Rule 155 — Recovery through land revenue authority
CGST Rules, 2017 · Recovery through land revenue authority
Quick Answer
Rule 155 of the CGST Rules, 2017 governs Recovery through land revenue authority. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 155 CGST: Recovery through land revenue authority — eligibility, conditions, case laws and compliance impact under Indian tax law.
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.
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CGST Rules Rule 155 was introduced as part of the CGST Rules, 2017.