Section 160: Recovery from company in liquidation

Q: What does Section 160 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 160 TCAPR pertains to "Recovery from company in liquidation". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 160 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: Is Section 160 TCAPR still in force?

Yes, Section 160 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 160 TCAPR?

धारा 160 TCAPR is the Devanagari Hindi reference for Section 160 of the The CGST (Anti-Profiteering) Rules, 2017. Section 160 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: What is Dhara 160 TCAPR?

Dhara 160 TCAPR is the Roman Hindi reference for Section 160 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 160 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: How to cite Section 160 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 160, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 160 (India).

Law on Tips Editorial Board

Thursday, 21 May 2026

Law on Tips(LOTS)

India's Premier Legal News

⌘K

Submit News

Home
The Bar Room
The Gazette
The Library
Legal League
Columns
Interviews

⚖

Loading…

Law on Tips.

India's most authoritative legal news platform. Bringing you the latest judgments, legislative updates, and in-depth legal analysis from the Supreme Court, High Courts, and Tribunals.

Explore

The Bar Room
The Gazette
The Library
Compare Acts
Legal League
Columns

Trust & Standards

About Us
Editorial Policy
Fact-Checking
Corrections
Methodology
Ownership
Masthead
Privacy Policy
Terms of Use
Contact

Get the latest legal news delivered to your inbox daily.

Bar News Acts League

Section 160 TCAPR (The CGST (Anti-Profiteering) Rules, 2017): Recovery from company in liquidation | Law on Tips | Law on Tips

Table of Contents

The CGST (Anti-Profiteering) Rules, 2017

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

Section 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.