Operational debt treatment under insolvency: reduced GST demands must be notified and recovery limited to the reduced amount. Where insolvency proceedings under the IBC finalise and reduce statutory GST dues previously the subject of a confirmed demand summarized in GST DRC-07/07A, the Commissioner shall notify the taxable person and the authority handling recovery by issuing GST Form DRC-25 reflecting the reduction; recovery proceedings may continue only in respect of the reduced amount, and pre-CIRP dues are to be treated as operational debt adjudicated within insolvency proceedings.