Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 84, verbatim (show)
* Section 84. Continuation and validation of certain recovery proceedings.-
Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as "Government dues"), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then-
(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision or other proceedings may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;
(b) where such Government dues are reduced in such appeal, revision or in other proceedings-
(i) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand;
(ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending;
(iii) any recovery proceedings initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision or other proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The notice of demand and the Government dues the opening words of section 84
Questions to answer on the file5 questions
The appeal, revision or other proceeding and its disposal the opening words with the words "before the disposal of such appeal, revision or other proceedings"
Questions to answer on the file4 questions
Where the Government dues are enhanced 84(a), with rule 161
Questions to answer on the file4 questions
Where the Government dues are reduced 84(b)(i) to (iii), with rule 161
Questions to answer on the file6 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought section 84 into force | none — the source's own enforcement note, not an amendment footnote | 1 July 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 161 of the CGST Rules, 2017 | this provision prescribed by Rule 161 of the CGST Rules, 2017 | rule 161 "The intimation or notice for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25" |
| Section 107 | Section 107 requires this provision | 84 "any appeal or revision application is filed" — the appeal that section 107 provides is one of the proceedings this section works on |
| Section 108 | Section 108 requires this provision | 84 "any appeal or revision application is filed" — the revision that section 108 provides is the other named one |
| Section 79 | Section 79 requires this provision | 84(b)(iii) "any recovery proceedings initiated on the basis of the demand served upon him... may be continued" — the proceedings continued are those the recovery provisions set in motion |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 187/19/2022-GST | 27 December 2022 | Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 |
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
Unsettled questions
The words of section 84 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What does "any other proceedings is initiated in respect of such Government dues" reach? The section names an appeal and a revision application and then leaves the third limb open: whether it takes in a rectification under this Act, a proceeding before a court, or a proceeding under another law is nowhere said.
See also
- Rule 161 of the CGST Rules, 2017: continuation of certain recovery proceedings
- Section 79 of the CGST Act, 2017: recovery of tax
- Section 107 of the CGST Act, 2017: appeals to Appellate Authority
References
- Central Board of Indirect Taxes and Customs. "Section 84. Continuation and validation of certain recovery proceedings". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 84 on the CBIC tax information portal