Provisions under Rule 161 of CGST Rules, 2017 relating to “Continuation of certain Recovery Proceedings”:
CGST Rule 161: Continuation of certain Recovery Proceedings (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
The intimation or notice [*2] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC 25.
Notes (History of Amendments in Bare Text):
1. CGST Rule 161 introduced vide Notification 15/2017, effective 01/07/2017.
2. The text “order” substituted with the text “intimation or notice” from 26/12/2022 vide Notification 26/2022.
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