Section 161 in The Central Goods and Services Tax Rules, 2017
161. Continuation of certain recovery proceedings.
- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.[Chapter - XIX] [Inserted 'Chapter XVII, Chapter XVIII and Chapter XIX' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] Offences and Penalties
