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1 July 2017. The pages below are read as at that date. Where a page holds no text for it, the page says so. Clear the date

Rule 161, Central Goods and Services Tax Rules, 2017 [S10-K9P]

As at 1 July 2017. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].

In Central Goods and Services Tax Rules, 2017 [R10-015]. This text from 1 July 2017 to 25 December 2022. Other texts (1): from 26 December 2022.

Cite: Rule 161, Central Goods and Services Tax Rules, 2017 [S10-K9P]. Machine: S10-K9P@2017-07-01.

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 .

Defined terms in this text (1)

section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;

section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;

section: 362 more definitions.

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