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of <h1>Surety Liable for Defaulter's Debt Under Rule 157 of CGST Rules 2017; Recovery Proceedings Applicable</h1> Under Rule 157 of the Central Goods and Services Tax Rules, 2017, if an individual has provided surety for a defaulter's due amount, that surety can be pursued for recovery as though they are the defaulter themselves. This provision allows authorities to initiate recovery proceedings against the surety to collect the outstanding amount owed by the original defaulter.
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