Rule 157 of ‘Central Goods and Services Tax (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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.