Continuation of certain recovery proceedings
Rule 161 of the CGST Rules
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In one line
Where a demand is reduced or enhanced under section 84, the intimation or notice continuing the recovery is issued in DRC-25 – the recovery already begun does not have to start over.
The exact words of the law
189 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-12-26 · Substituted
26/2022-CTdated26
Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "order".
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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