CGST Rules Rule 156 — Recovery through court
CGST Rules, 2017 · Recovery through court
Quick Answer
Rule 156 of the CGST Rules, 2017 governs Recovery through court. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 156 CGST: Recovery through court — eligibility, conditions, case laws and compliance impact under Indian tax law.
Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
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CGST Rules Rule 156 was introduced as part of the CGST Rules, 2017.