Which form is used by the Commissioner to notify the liquidator under Rule 160?

The Commissioner uses FORM GST DRC-24 to notify the liquidator for recovery under Rule 160.

From when is Rule 160 of the CGST Rules, 2017 enforced?

Rule 160 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 819(E) dated 01.07.2017.

CGST Rule 160 of Central Goods and Services Tax Rules, 2017 – Recovery from company in liquidation

Q: What does Rule 160 of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 160 deals with recovery from a company in liquidation where the company is under liquidation as specified in section 88 of the Central Goods and Services Tax Act, 2017.

Q: What action does the Commissioner take under Rule 160 when a company is under liquidation?

Under Rule 160, the Commissioner notifies 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.

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVIII Demands and Recovery

Rule 160: Recovery from company in liquidation.

160. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 819(E) dated 01.07.2017].