Section 161: Continuation of certain recovery proceedings

Q: What does Section 161 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 161 TCAPR pertains to "Continuation of certain recovery proceedings". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 161 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: Is Section 161 TCAPR still in force?

Yes, Section 161 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 161 TCAPR?

धारा 161 TCAPR is the Devanagari Hindi reference for Section 161 of the The CGST (Anti-Profiteering) Rules, 2017. Section 161 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: What is Dhara 161 TCAPR?

Dhara 161 TCAPR is the Roman Hindi reference for Section 161 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 161 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: How to cite Section 161 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 161, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 161 (India).

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Thursday, 21 May 2026

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Section 161 TCAPR (The CGST (Anti-Profiteering) Rules, 2017): Continuation of certain recovery proceedings | 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 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