Rule 161
Continuation of certain recovery proceedings.
GST
DEMANDS AND RECOVERY
Rule 161 of Central Goods and Services Tax Rules, 2017
Continuation of certain recovery proceedings.-
161. The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
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NOTES:-
1.
Substituted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, “order”
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