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Central Goods and Services Tax Rules, 2017

Chapter XVIII - Demands and recovery

Rule 161 - Continuation of certain recovery proceedings .

161. Continuation of certain recovery proceedings 

The 1[intimation or notice]1 for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.



 

Notes:

1. Substituted vide Notification No. 26/2022-Central Tax dated 26.12.2022 for "order".

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