https://www.taxtmi.com/acts?id=29808 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. en-us Wed, 05 Jul 2017 15:41:55 +0530 Sat, 27 Jun 2026 13:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29808 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. Act-Rules GST Wed, 05 Jul 2017 15:41:55 +0530 https://www.taxtmi.com/acts?id=29808