Rule 160 CGST Rules 2017 : Recovery from company in liquidation.

By | July 14, 2017
(Last Updated On: July 9, 2018)

 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.

 


 Rule 160 CGST Rules 2017

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