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

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Related Sections / Rules / Forms:

Section 88 of CGST Act

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Rule 160 - 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.