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.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.