Statutory text — CGST Rules, 2017, as amendedRule 161
Rule 161. Continuation of certain recovery proceedings . -
The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .
1. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "order".
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source