Section 160: Recovery from company in liquidation

Q: What does Section 160 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

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

Q: Is Section 160 TCRR still in force?

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

Q: What is धारा 160 TCRR?

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

Q: What is Dhara 160 TCRR?

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

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

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

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Wednesday, 20 May 2026

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Table of Contents

The CGST (Refund) 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.