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Rule 161

Continuation of certain recovery proceedings

Rule 161

The [intimation or notice] 1 for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. 

1 Substituted for the word "order" vide Notf 26/2022-CT dated 26.12.2022

Related Notifications

26/2022Seeks to make fifth amendment (2022) to CGST Rules (opens in a new tab)
15/2017Amending CGST Rules notification 10/2017-CT dt 28.06.2017 (opens in a new tab)

Related Circulars

187/19/2022Treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 (opens in a new tab)