According to Rule 157 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
Last updated at Dec. 16, 2024 by Teachoo
According to Rule 157 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.