Important Keyword: FORM GST DRC -25, Section 84.
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GST 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”.
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