Rule 161 - Continuation of certain recovery proceedings

161. Continuation of certain recovery proceedings.[1]

The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.

 


[1] This rule was inserted by CGST(3rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.

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