Rule 161 of the CGST Rules, 2017 – Continuation of certain recovery proceedings

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

Notes –

1. Substituted vide Notification No. 26/2022-CT dated 26th Dec, 2022, w.e.f. 26-12-2022, it earlier read as “order”