Rule 155 of CGST Rules 2017: Recovery through Land Revenue Authority

Provisions under Rule 155 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Recovery through Land Revenue Authority”, are as under:

CGST Rule 155: Recovery through Land Revenue Authority (Chapter-XVIII: DEMANDS AND RECOVERY) 

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.

—–

Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.