Provisions under Rule 160 of CGST Rules, 2017 relating to “Recovery from Company in Liquidation”:
CGST Rule 160: Recovery from Company in Liquidation (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC 24.
Notes (History of Amendments in Bare Text):
1. CGST Rule 160 introduced vide Notification 15/2017, effective 01/07/2017.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |