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Rule 156 of the CGST Act – Recovery through court

Rule 156 of the CGST Act – Recovery through court

Rule 156 of the CGST Act  –

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.

Go To Rule 157

Go To Rule 155

Summary-

An application to the magistrate is required in form DRC-19. When recovery is required.

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