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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
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.