Continuation of certain recovery proceedings.-

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

Notes:

1. Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 Notification No. 26/2022 – Central Tax dated 26.12.2022

For the word-

“order"

The following shall be substituted namely-

"intimation or notice"