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of <h1>Rule 160: Liquidators Must Be Informed of Company Tax Dues During Liquidation Under Section 88 Using FORM GST DRC-24.</h1> Rule 160 of the Central Goods and Services Tax Rules, 2017, addresses the recovery of dues from a company undergoing liquidation. When a company is in liquidation as per section 88, the Commissioner is required to inform the liquidator about any outstanding amounts, including tax, interest, penalties, or other dues under the Act, using FORM GST DRC-24.
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