CGST Rules Rule 161 — Continuation of certain recovery proceedings
CGST Rules, 2017 · Continuation of certain recovery proceedings
Quick Answer
Rule 161 of the CGST Rules, 2017 governs Continuation of certain recovery proceedings. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 161 CGST: Continuation of certain recovery proceedings — eligibility, conditions, case laws and compliance impact under Indian tax law.
The intimation or notice1 for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .
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1
Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "order".