Section 161: Continuation of certain recovery proceedings

Q: What does Section 161 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

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

Q: Is Section 161 TCITCR still in force?

Yes, Section 161 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 161 TCITCR?

धारा 161 TCITCR is the Devanagari Hindi reference for Section 161 of the The CGST (Input Tax Credit) Rules, 2017. Section 161 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs continuation of certain recovery proceedings. As verified on 19 May 2026.

Q: What is Dhara 161 TCITCR?

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

Q: How to cite Section 161 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 161, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 161 (India).

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Thursday, 21 May 2026

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Section 161 TCITCR (The CGST (Input Tax Credit) Rules, 2017): Continuation of certain recovery proceedings | Law on Tips | Law on Tips

Table of Contents

The CGST (Input Tax Credit) 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