Important Keyword: section 79, FORM GST DRC-18.
Table of Contents
GST Rule 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-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
Download Pdf: https://taxinformation.cbic.gov.in/