157. Recovery from surety.[1]
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.
[1] This rule was inserted by CGST(3rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.
