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CHAPTER XVIII - DEMANDS AND RECOVERY
Rule 142 - Notice and order for de...
Rule 142A - Procedure for recovery...
Rule 143 - Recovery by deduction f...
Rule 144 - Recovery by sale of goo...
Rule 145 - Recovery from a third p...
Rule 146 - Recovery through execut...
Rule 147 - Recovery by sale of mov...
Rule 148 - Prohibition against bid...
Rule 149 - Prohibition against sal...
Rule 150 - Assistance by police...
Rule 151 - Attachment of debts and...
Rule 152 - Attachment of property ...
Rule 153 - Attachment of interest ...
Rule 154 - Disposal of proceeds of...
Rule 155 - Recovery through land r...
Rule 156 - Recovery through court... Rule 157 - Recovery from surety... Rule 158 - Payment of tax and othe... Rule 159 - Provisional attachment ... Rule 160 - Recovery from company i... Rule 161 - Continuation of certain... Rule 144A - Recovery of penalty by... Rule 142B - Intimation of certain ...Rule 155 - Recovery through land revenue authority
https://www.gstgyaan.com/rule-155-of-the-cgst-rules-recovery-through-land-revenue-authority
155. Recovery through land revenue authority.[1]
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. |
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