Rule 161 - Continuation of certain recovery proceedings .

Section 161: Issuance of Intimation or Notice for Demand Adjustment

The law specifies that when there is a need to either reduce or increase a tax demand as per section 84, the responsible authorities must issue an official communication. This communication, referred to as an intimation or notice, must be prepared using a specific format, known as FORM GST DRC-25. This ensures that the process of adjusting tax demands is standardized and properly documented. The use of FORM GST DRC-25 helps in maintaining consistency and transparency in the recovery proceedings related to tax demands.