Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 160, verbatim (show)
Rule 160. Recovery from company in liquidation . -
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Notification to liquidator 160
Questions to answer on the file4 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 88 of the CGST Act, 2017 | this provision requires Section 88 of the CGST Act, 2017 | 160 "company is under liquidation as specified in section 88" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
See also
- Section 88 of the CGST Act, 2017: liability in case of company in liquidation
References
- Central Board of Indirect Taxes and Customs. "Rule 160. Recovery from company in liquidation". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 160 on the CBIC tax information portal