# The Central Goods and Services Tax Rules, 2017, Rule 161: Continuation of certain recovery proceedings

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/161/

## 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".

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