Section 156: Recovery through court

Q: What does Section 156 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 156 GST pertains to "Recovery through court". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 156 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery through court. As verified on 19 May 2026.

Q: Is Section 156 GST still in force?

Yes, Section 156 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 156 GST?

धारा 156 GST is the Devanagari Hindi reference for Section 156 of the The Central Goods and Services Tax Rules, 2017. Section 156 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery through court. As verified on 19 May 2026.

Q: What is Dhara 156 GST?

Dhara 156 GST is the Roman Hindi reference for Section 156 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 156 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery through court. As verified on 19 May 2026.

Q: How to cite Section 156 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 156, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 156 (India).

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Thursday, 21 May 2026

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Section 156 GST (The Central Goods and Services Tax Rules, 2017): Recovery through court | Law on Tips | Law on Tips

Table of Contents

The Central Goods and Services Tax Rules, 2017

Chapter IV — Part A – of FORM GST EWB 01 (i.e. facility for generation of

Section 156

Recovery through court

- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.