{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"161","heading":"Continuation of certain recovery proceedings","text":"The 1 [intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 . CHAPTER XIX OFFENCES AND PENALTIES Amendment notes 1. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for \"order\".","html":"<p>The 1 [intimation or notice] for the reduction or enhancement of any demand under section <a href=\"/cgst-rules-2017/rule/84/\">84</a> shall be issued in FORM GST DRC- 25 . CHAPTER XIX OFFENCES AND PENALTIES</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for \"order\".</p>","words":42,"text_source":"published"},"rule":{"number":"161","heading":"Continuation of certain recovery proceedings","text":"The 1 [intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 . CHAPTER XIX OFFENCES AND PENALTIES Amendment notes 1. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for \"order\".","html":"<p>The 1 [intimation or notice] for the reduction or enhancement of any demand under section <a href=\"/cgst-rules-2017/rule/84/\">84</a> shall be issued in FORM GST DRC- 25 . CHAPTER XIX OFFENCES AND PENALTIES</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for \"order\".</p>","words":42,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/161/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}