Provisions under Rule 157 of CGST Rules, 2017 relating to “Recovery from Surety”:
CGST Rule 157: Recovery from Surety (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
Notes (History of Amendments in Bare Text):
1. CGST Rule 157 introduced vide Notification 15/2017, effective 01/07/2017.
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