Rule 155 - Recovery through land revenue authority.
Section 155: Recovery of GST Dues as Land Revenue
If someone owes money under the GST law, specifically as mentioned in section 79(1)(e), the responsible tax officer can initiate recovery. This is done by sending a certificate to the district's Collector, Deputy Commissioner, or another authorized officer. The certificate, issued in FORM GST DRC-18, instructs them to collect the owed amount from the person as if it were unpaid land revenue. This means the recovery process will follow the same procedures used to collect overdue land taxes.
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155. Recovery through land revenue authority
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-18to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
