Section 161: Continuation of certain recovery proceedings

Q: What does Section 161 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 161 GST pertains to "Continuation of certain recovery proceedings". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 161 of The Central Goods and Services Tax Rules, 2017 (GST) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: Is Section 161 GST still in force?

Yes, Section 161 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 161 GST?

धारा 161 GST is the Devanagari Hindi reference for Section 161 of the The Central Goods and Services Tax Rules, 2017. Section 161 of The Central Goods and Services Tax Rules, 2017 (GST) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: What is Dhara 161 GST?

Dhara 161 GST is the Roman Hindi reference for Section 161 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 161 of The Central Goods and Services Tax Rules, 2017 (GST) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: How to cite Section 161 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 161, 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, § 161 (India).

Law on Tips Editorial Board

Wednesday, 20 May 2026

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Table of Contents

The Central Goods and Services Tax Rules, 2017

Chapter IV — Part A – of FORM GST EWB 01 (i.e. facility for generation of

Section 161

Continuation of certain recovery proceedings

- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.

[Chapter - XIX] [Inserted 'Chapter XVII, Chapter XVIII and Chapter XIX' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] Offences and Penalties