Treatment of statutory dues under IBC clarified: reduced GST demands must be intimated and recovery adjusted accordingly. Where insolvency proceedings under the IBC result in reduction of statutory dues owed by a corporate debtor, the jurisdictional Commissioner must issue an intimation reducing the demand to the taxable person and the authority handling recovery; where a recovery summary has been issued, the intimation must be issued in the prescribed form and recovery proceedings may continue only in relation to the reduced amount. Adjudications under the IBC are treated as other proceedings for purposes of post-decision adjustment of government dues, and such amounts are treated as operational debt for claim processes before insolvency authorities.