Rule 157 of CGST Rules -Recovery from surety

(updated as on 15.11.2017)

Where any person has become surety for the amount due bythe defaulter, he may be proceeded against under this Chapter as if he were the defaulter.

CHAPTER – XVIII

DEMANDS AND RECOVERY

Chapter XVIIIof CGST Rules,2017 consists of twenty rules relating to Demand & Recovery Rulesunder the GST regime. All this rules are available for your ready reference.
Rule 142 :Notice and order for demand of amounts payable under the Act
Rule 143 :Recovery by deduction from any money owed
Rule 144 :Recovery by sale of goods under the control of proper officer
Rule 145 :Recovery from a third person
Rule 146 :Recovery through execution of a decree, etc.
Rule 147 :Recovery by sale of movable or immovable property
Rule 148 : Prohibition against bidding or purchase by officer
Rule 149 :Prohibition against sale on holidays
Rule 150 :Assistance by police
Rule 151 :Attachment of debts and shares, etc.
Rule 152 :Attachment of property in custody of courts or Public Officer
Rule 153 :Attachment of interest in partnership
Rule 154 :Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 :Recovery through land revenue authority
Rule 156 :Recovery through court
Rule 157 :Recovery from surety
Rule 158 :Payment of tax and other amounts in installments
Rule 159 :Provisional attachment of property
Rule 160 :Recovery from company in liquidation
Rule 161 :Continuation of certain recovery proceedings

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Click here to download the CGST Rules as updated on 15th November, 2017