Statutory text — CGST Rules, 2017, as amendedRule 160
Rule 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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source