Section 161: Continuation of certain recovery proceedings

Q: What does Section 161 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

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

Q: Is Section 161 TCAAR still in force?

Yes, Section 161 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 161 TCAAR?

धारा 161 TCAAR is the Devanagari Hindi reference for Section 161 of the The CGST (Assessment and Audit) Rules, 2017. Section 161 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: What is Dhara 161 TCAAR?

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

Q: How to cite Section 161 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 161, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 161 (India).

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Thursday, 21 May 2026

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Section 161 TCAAR (The CGST (Assessment and Audit) Rules, 2017): Continuation of certain recovery proceedings | Law on Tips | Law on Tips

Table of Contents

The CGST (Assessment and Audit) 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