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of <h1>Rajasthan Clarifies GST Dues for Insolvent Taxpayers: No Action on Pre-CIRP Debts, Use FORM GST DRC-25 for Reductions.</h1> The circular from the Rajasthan Commercial Taxes Department clarifies the treatment of statutory dues under GST law for taxpayers whose proceedings have been finalized under the Insolvency and Bankruptcy Code (IBC), 2016. It states that no coercive action can be taken against corporate debtors for dues prior to the Corporate Insolvency Resolution Process (CIRP), categorizing them as 'operational debt.' The circular outlines that any reduction in government dues under the Rajasthan Goods and Services Tax Act (RGST Act) due to appeals or other proceedings must be communicated, and recovery proceedings can continue for the reduced amount. It also specifies the use of FORM GST DRC-25 for such reductions.
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