Treatment of statutory dues under GST requires intimation and reduction of recovery where insolvency proceedings decrease liabilities. Where insolvency proceedings under the IBC result in reduction of statutory dues payable by a corporate debtor, such IBC adjudications are covered by the term 'other proceedings' in section 84 of the DGST Act, and the Commissioner must intimate the reduction to the taxable person and the authority handling recovery; the jurisdictional Proper Officer must issue Form GST DRC-25 to reduce any confirmed demand issued earlier and notify the appropriate recovery authority.