Rule 160 of the CGST Act – Recovery from company in liquidation
Rule 160 of the CGST Act provides for the issuance of form GST DRC -24. It is required to be issued by the commissioner to the liquidator.
Text of the Rule 160 of CGST Act- Following is the text of the Rule.
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.
Format of form DRC -24
