Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
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Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
Last updated at Dec. 16, 2024 by Teachoo
According to Rule 155 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
