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<h1>GST Recovery: Officer Must Issue FORM GST DRC-18 for Section 79(1)(e) Amounts as Arrears of Land Revenue</h1> Where an amount under the Central Goods and Services Tax Rules, 2017, is to be recovered as per clause (e) of sub-section (1) of section 79, the proper officer must issue a certificate in FORM GST DRC-18 to the Collector, Deputy Commissioner, or an authorized officer. This certificate mandates the recovery of the specified amount from the concerned individual as if it were an arrear of land revenue.