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Forms - Demand and Recovery Forms
FORM GST DRC - 25

Continuation of Recovery Proceedings

 FORM GST DRC – 25

[See rule 161]

Reference No << --- >>

                                                                                                                                                                              << Date >>

To

GSTIN -------------

Name ---------------

Address --------------

Demand Order No.:                                                                                                     Date:

Reference number of recovery:                                                                                   Date:

Period:

Reference No. in Appeal or Revision or any other proceeding -                                 Date:

                                                                             Continuation of Recovery Proceedings

This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs.…………………..

The Appellate/Revisional authority/ 2-a[Adjudicating authority or Appellate authority under Insolvency & Bankruptcy Code/]2-a Court …………….…… << name of authority/Court>> has enhanced/reduced the dues covered by the above mentioned demand order No.….…………dated…...…………vide order No. ---------- dated ---------- and the dues now stands at Rs.…..………….The recovery of enhanced/reduced amount of Rs…….…… stands continued from the stage at which the recovery proceedings stood immediately 2-b[before disposal of appeal or revision or any other proceedings]2-b. The revised amount of demand after giving effect of appeal/revision 2-a[or any other proceedings]2-a is given below:

Financial year: ………….

(Amount in Rs.)

1[Act

Tax 

 

Interest 

Penalty 

 

Fee

Other Dues 

 

Total

Arrears 

 

1 2 3 4 5
Central tax            
State / UT tax            
Integrated tax            
Cess               ]1    

                                                                                                                                                                                                                                                                                                                                                                                        Signature                                                                                                                                                                                                         Name                                                                                                                                                                                                              Designation

Place: 

Date:


Notes:

1. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for

"Act Tax Interest Penalty Other Dues Total Arrears
1 2 3 4 5 6
Central tax          
State/UT tax          
Integrated tax          
Cess         "

2-a. Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022

2-b. Substituted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 for "before disposal of appeal or revision"