Provisions under Rule 160 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Recovery from Company in Liquidation”, are as under:
CGST Rule 160: Recovery from Company in Liquidation (Chapter-XVIII: DEMANDS AND RECOVERY)
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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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
CBIC Updates (GST) |
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
IGST: IGST Act/ Definitions, IGST Rules |
UTGST: UTGST Act/ Definitions, UTGST Rules |
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |