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<h1>Rule 156 Details Recovery Process for Tax Dues as Criminal Fines Under Section 79 Using FORM GST DRC-19</h1> Rule 156 of the Central Goods and Services Tax Rules, 2017, outlines the procedure for recovering an amount as if it were a fine under the Code of Criminal Procedure, 1973. The designated officer must apply to the appropriate Magistrate using FORM GST DRC-19, in line with clause (f) of sub-section (1) of section 79, to recover the specified amount from the concerned individual. This rule facilitates the enforcement of tax recovery by treating the due amount as a criminal fine for collection purposes.