Last updated at July 14, 2017 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.
Chapter 18 Demands and Recovery Rules (Rule 142 to 161)
Rule 143 GST - Recovery by deduction from any money owed
Rule 144 GST - Recovery by sale of goods under the control of proper officer
Rule 145 GST - Recovery from a third person
Rule 146 GST - Recovery through execution of a decree, etc
Rule 147 GST - Recovery by sale of movable or immovable property
Rule 148 GST - Prohibition against bidding or purchase by officer
Rule 149 GST - Prohibition against sale on holidays
Rule 150 GST - Assistance by police
Rule 151 GST - Attachment of debts and shares, etc
Rule 152 GST - Attachment of property in custody of courts or Public Officer
Rule 153 GST - Attachment of interest in partnership
Rule 154 GST - Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 GST - Recovery through land revenue authority
Rule 156 GST - Recovery through court
Rule 157 GST - Recovery from surety You are here
Rule 158 GST - Payment of tax and other amounts in instalments
Rule 159 GST - Provisional attachment of property
Rule 160 GST - Recovery from company in liquidation
Rule 161 GST - Continuation of certain recovery proceedings
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