THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XVIII  -  DEMANDS AND RECOVERY
Rule - 160
Year  

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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.