Rule 157, Central Goods and Services Tax Rules, 2017 [S10-K5E]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
157. Recovery from surety.—
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.
Defined terms in this text (2)
Chapter: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
Made under this rule, or naming it (0)
none
Cited by (1)
Rule 142B, Central Goods and Services Tax Rules, 2017 [S10-JNF], 19 June 2017, Band A. "rule 157".
Not held (0)
none
Duties published under this rule (0)
none