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 intimation or notice [text substituted from 26/12/2022: refer Note 1] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC 25.
Amendments History:
1. The word “order” substituted with the text “intimation or notice” from 26/12/2022 vide Notification 26/2022.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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