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Continuation of certain recovery proceedings.- 161. The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Notes: 1. Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 Notification No. 26/2022 – Central Tax dated 26.12.2022 For the word- “order" The following shall be substituted namely- "intimation or notice"
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