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Rule 155 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter XVIII, Demands and Recovery

At a glance

Procedure, powers and definitions

  • 155For recovery under section 79(1)(e), the proper officer sends FORM GST DRC-18 to the district Collector, Deputy Commissioner or another authorised officer for recovery as an arrear of land revenue.

Rule 155 prescribes the certificate for recovery through the land revenue authority under section 79(1)(e). The proper officer sends FORM GST DRC-18 to the district Collector, Deputy Commissioner or another authorised officer. The recipient is asked to recover the amount specified in that certificate from the person concerned as though it were an arrear of land revenue.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 155, verbatim (show)

Rule 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 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Land-revenue recovery certificate 155

Questions to answer on the file8 questions
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Provisions connected to Rule 155
ProvisionConnectionWords that tie them
Section 79 of the CGST Act, 2017this provision requires Section 79 of the CGST Act, 2017155 "clause (e) of sub-section (1) of section 79"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 3/03/2017-GST5 July 2017Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Notifications (2)

NumberDateSubject
Notification No. 38/2023-Central Tax4 August 2023Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
Notification No. 15/2017-Central Tax1 July 2017Amending CGST Rules notification 10/2017-CT dt 28.06.2017

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 155. Recovery through land revenue authority". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links