Recovery through court
Rule 156 of the CGST Rules
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Recovery through a Magistrate, who recovers the amount as if it were a fine imposed by him under the Criminal Procedure Code, on an application in DRC-19.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
431 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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