Section 160: Recovery from company in liquidation

Q: What does Section 160 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 160 GST pertains to "Recovery from company in liquidation". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 160 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: Is Section 160 GST still in force?

Yes, Section 160 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 160 GST?

धारा 160 GST is the Devanagari Hindi reference for Section 160 of the The Central Goods and Services Tax Rules, 2017. Section 160 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: What is Dhara 160 GST?

Dhara 160 GST is the Roman Hindi reference for Section 160 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 160 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: How to cite Section 160 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 160, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 160 (India).

Law on Tips Editorial Board

- 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.