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

Rule 155 of ‘Central Goods and Services Tax (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.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 28 June 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 28 June 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE

Further, 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.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
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UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India

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