CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 155 – Recovery through land revenue authority

Where an amount is to be recovered in accordance with the provisions of
clause (e) of sub-section (1) of section 79, the proper officer shall send
a certificate to the Collector or Deputy Commissioner of the district or
any other officer authorised in this behalf in FORM GST DRC-18 to recover
from the person concerned, the amount specified in the certificate as if it
were an arrear of land revenue.