Important Keyword: FORM GST DRC – 25, Recovery Proceedings.

FORM GST DRC – 25

[See rule 161]

Reference No << — >>

<<Date >>

To

___________GSTIN

Name

________________________Address

Demand Order No.:                                                                                                                              Date:

Reference number of recovery:                                                                                                         Date:

Period:

Reference No. in Appeal or Revision or any other proceeding –                                                                                                                              Date:

GST: Continuation of Recovery Proceedings

This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs .…………………..

The Appellate/ Revisional authority/ ¹ [Adjudicating authority or Appellate authority under Insolvency & Bankruptcy Code/] Court …………….…… << name of authority / Court>> has enhanced/reduced the dues covered by the above mentioned demand order No.….…………dated………………vide order no. ———- dated ———- and the dues now stands at Rs.…..…………. The recovery of enhanced/reduced amount of Rs……………………… stands continued from the stage at which the recovery proceedings stood immediately ²[before disposal of appeal or revision or any other proceedings]. The revised amount of demand after giving effect of appeal / revision ³[or any other proceedings] is given below:

Financial year: ………….

(Amount in Rs.)

Place:

Date:

¹ Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

² Substituted vide Notification No. 26/2022-CT dated 26.12.2022.

³ Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

⁴ Substituted vide Notification No. 79/2020-CT, dated 15.10.2020.

Signature:…………….
Name:……………..
Designation…………

Read More: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Web Stories: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Official Income Tax Return filing website: https://incometaxindia.gov.in/