Recovery from company in liquidation
Rule 160 of the CGST Rules
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Where a company is in liquidation, the Commissioner notifies the liquidator in DRC-24 of the amount that will be payable by the company.
The exact words of the law
290 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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