Rule 157 of CGST Rules 2017: Recovery from Surety

Provisions under Rule 157 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Recovery from Surety”, are as under:

CGST Rule 157: Recovery from Surety (Chapter-XVIII: DEMANDS AND RECOVERY) 

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.

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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.