Provisions under Rule 155 of CGST Rules, 2017 relating to “Recovery through Land Revenue Authority”:
CGST Rule 155: Recovery through Land Revenue Authority (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 155 introduced vide Notification 15/2017, effective 01/07/2017.
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