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<h1>Rule 161 Update: Recovery Proceedings Now Require FORM GST DRC-25 for Demand Changes Under Section 84</h1> Rule 161 of the Central Goods and Services Tax Rules, 2017, addresses the continuation of certain recovery proceedings. It mandates that any intimation or notice related to the reduction or enhancement of a demand under section 84 must be issued using FORM GST DRC-25. This provision was updated by Notification No. 26/2022 - Central Tax, dated December 26, 2022, which replaced the term 'order' with 'intimation or notice.'