Provisions under Rule 161 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Continuation of certain Recovery Proceedings”, are as under:
CGST Rule 161: Continuation of certain Recovery Proceedings (Chapter-XVIII: DEMANDS AND RECOVERY)
The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.
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