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 156 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
