Section 155: Recovery through land revenue authority

Q: What does Section 155 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 155 TCRR pertains to "Recovery through land revenue authority". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 155 of The CGST (Refund) Rules, 2017 (TCRR) governs recovery through land revenue authority. As verified on 19 May 2026.

Q: Is Section 155 TCRR still in force?

Yes, Section 155 of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 155 TCRR?

धारा 155 TCRR is the Devanagari Hindi reference for Section 155 of the The CGST (Refund) Rules, 2017. Section 155 of The CGST (Refund) Rules, 2017 (TCRR) governs recovery through land revenue authority. As verified on 19 May 2026.

Q: What is Dhara 155 TCRR?

Dhara 155 TCRR is the Roman Hindi reference for Section 155 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 155 of The CGST (Refund) Rules, 2017 (TCRR) governs recovery through land revenue authority. As verified on 19 May 2026.

Q: How to cite Section 155 of The CGST (Refund) Rules, 2017?

Cite as: "Section 155, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 155 (India).

Law on Tips Editorial Board

- 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.