Treatment of statutory dues under insolvency: reduced GST demands must be intimated and recovery continued only for the reduced amount. Where insolvency proceedings finalised against a corporate debtor reduce statutory GST dues for which a confirmed demand and recovery summary (Form GST DRC-07/DRC-07A) has been issued, the jurisdictional Commissioner shall issue an intimation in Form GST DRC-25 to the taxpayer and the authority conducting recovery, and recovery proceedings may be continued only in relation to the reduced amount, in accordance with Rule 161.