Book a demo
IndiaAuditLens Law Library

Rule 161 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XVIII, Demands and Recovery

At a glance

Procedure, powers and definitions

  • 161The intimation or notice for reducing or enhancing a demand under section 84 must be issued in FORM GST DRC-25.

Rule 161 prescribes FORM GST DRC-25 for an intimation or notice concerning reduction or enhancement of a demand under section 84. Both directions of change use the same prescribed form. The amended wording refers to an intimation or notice; the earlier reference to an order was replaced by notification 26/2022 dated 26 December 2022.[1]

Text

The text below is the rule 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 Rules as published in the Gazette of India is the legal source.

Rule 161, verbatim (show)

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".

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Demand-variation form 161

Questions to answer on the file4 questions
Ticks stay in this browser only.

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]

Amendments to Rule 161 as footnoted in the CBIC text
NoteChange
1Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "order".[2]
Provisions connected to Rule 161
ProvisionConnectionWords that tie them
Section 84 of the CGST Act, 2017this provision requires Section 84 of the CGST Act, 2017161 "reduction or enhancement of any demand under section 84"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 187/19/2022-GST27 December 2022Clarification 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 (2)

NumberDateSubject
Notification No. 26/2022-Central Tax26 December 2022Seeks to make fifth amendment (2022) to CGST Rules
Notification No. 15/2017-Central Tax1 July 2017Amending CGST Rules notification 10/2017-CT dt 28.06.2017

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 161. Continuation of certain recovery proceedings". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 26/2022-Central Tax, dated 26 December 2022: Seeks to make fifth amendment (2022) to CGST Rules. Cited in CBIC footnote 1.

External links