According to Rule 161 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.

  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.