Rule 155 of the CGST Act – Recovery through land revenue authority
Rule 155 of the CGST Act-
“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.”
Summary of Rule 155 of the CGST Act-
Any dues under section 79(1)(e) are recoverable as land revenue in GST. The officer will send a certificate to Collector or DC or any other authorised officer in Form GST DRC-18. Here is the format of DRC-18.
