THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XVIII  -  DEMANDS AND RECOVERY
Rule - 155
Year  

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Recovery through land revenue authority.

155. 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.