Rule 161 of CGST Rules 2017: Continuation of certain Recovery Proceedings

Rule 161 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Continuation of certain Recovery Proceedings

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.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 28 June 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 28 June 2019 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 (CBEC) vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
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Integrated Goods and Services Tax (IGST):
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IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
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List of Various State GST (SGST) Acts 2017 in India

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