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of <h1>AP Commercial Taxes Dept: No Action on Pre-Insolvency GST Dues; Use Form GST DRC-25 for Reduced Demands.</h1> The circular from the Andhra Pradesh 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, 2016. It states that no coercive action can be taken against corporate debtors for dues prior to the Corporate Insolvency Resolution Process. Such dues are considered 'operational debt,' and claims may be filed with the NCLT. Section 84 of the APGST Act allows for the continuation of recovery proceedings for reduced government dues, and Form GST DRC-25 is prescribed for issuing intimation of reduced demands.
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