Rule161
The Central Goods and Services Tax Rules, 2017

Continuation of certain recovery proceedings

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 06 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 1 provision

Rule 161 of the Central Goods and Services Tax Rules, 2017 deals with continuation of certain recovery proceedings. The [intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 . The Act came into force on 22 Jun 2017.

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".

Rule 161, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Rule 161

What does Rule 161 of the Central Goods and Services Tax Rules deal with?

Rule 161 of the Central Goods and Services Tax Rules is headed "Continuation of certain recovery proceedings". The [intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .

How do I find court cases under Rule 161 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 161, rule 161 CGST Rules 2017, rule 161 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 161 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 84 (Conditions for purposes of appearance), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Rule 161 of the Central Goods and Services Tax Rules come into force?

Rule 161 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 161, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.