Statutory text — CGST Rules, 2017, as amendedRule 156
Rule 156. Recovery through court . -
Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source