Currently, “the order for the reduction or enhancement of any demand under Section 84 shall be issued in FORM GST DRC-25” is the only entry in the CGST Rule 161. The inclusion of treatment of recovery proceedings of an insolvent entity will make the procedure to recover the GST dues clear. Form GST DRC-25 will also be amended accordingly to accommodate the amendments to be made to Rule 161.
Source Taxscan
