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.
Amendments History:
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 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 the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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