Section 155 in Rajasthan Goods and Services Tax Rules, 2017
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 authorized 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.
