Statutory text — CGST Rules, 2017, as amendedRule 155
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source