Rule 155
Recovery through land revenue authority.
GST
DEMANDS AND RECOVERY
Rule 155 of Central Goods and Services Tax Rules, 2017
Recovery through land revenue authority.-
155. 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 per
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