GST recovery through land revenue authority requires a certificate in FORM GST DRC-18 for collection as arrears of land revenue. Recovery of amounts under clause (e) of section 79 is made through the land revenue authority by a certificate in FORM GST DRC-18 issued by the proper officer. The certificate is sent to the Collector, Deputy Commissioner, or other authorised officer for recovery from the person concerned as an arrear of land revenue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST recovery through land revenue authority requires a certificate in FORM GST DRC-18 for collection as arrears of land revenue.
Recovery of amounts under clause (e) of section 79 is made through the land revenue authority by a certificate in FORM GST DRC-18 issued by the proper officer. The certificate is sent to the Collector, Deputy Commissioner, or other authorised officer for recovery from the person concerned as an arrear of land revenue.
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