Rule 160 CGST Rules 2017
Summary of Rule 160 CGST Rules 2017
( Rule 160 CGST Rules 2017 explains Recovery from company in liquidation and is covered in Chapter XVIII – Demands and Recovery : Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 160 CGST Rules 2017
Recovery from company in liquidation.
160. 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.
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