Treatment of statutory GST dues requires intimation when insolvency proceedings under IBC reduce assessed GST demands. Where government dues under RGST Act are reduced by appeal, revision or other proceedings, including adjudication under IBC, intimation of such reduction must be given by the Commissioner to the person and to the authority with whom recovery proceedings are pending; where a confirmed demand with a summary in FORM GST DRC-07/DRC-07A exists and IBC proceedings have been finalised, the Zonal Additional Commissioner (Adm.) shall issue intimation in FORM GST DRC-25 reducing the demand and enabling recovery to continue only in respect of the reduced amount.