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 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 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 Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
| CBIC Updates (GST) |
| GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, 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 |
| CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017 |
| CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017 |
| CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017 |
| CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| GST Portal/ Network (GSTN) Updates |
| Note: For Official/ updated copy, please visit the CBIC website. |