Treatment of GST dues after IBC finalisation: Commissioner must intimate reduction and continue recovery only for the reduced amount. When insolvency proceedings under the IBC finally reduce statutory GST dues previously covered by a recovery summary, the jurisdictional Commissioner must issue intimation of that reduction in FORM GST DRC-25 to the taxable person and to the authority pursuing recovery; recovery proceedings may thereafter continue only in respect of the reduced amount and IBC adjudications are to be treated as part of the 'other proceedings' under the SGST Act.