Rule - 161, Continuation of certain recovery proceedings (CGST Rules, 2017)

Rule - 161, Continuation of certain recovery proceedings (CGST Rules, 2017)

Goods & Services Tax

Continuation of certain recovery proceedings.

The *22*[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.


Notes:-


*22*. Substituted vide Notification No. 26/2022 - CT dated 26.12.2022, prior to substitution, it was read as; "order".

CONCEPTS