https://www.taxtmi.com/circulars?id=69371 Where insolvency proceedings finalise and reduce statutory dues under UPGST Act, such proceedings qualify as "other proceedings" under Section 84, requiring the Commissioner to intimate reduction to the taxable person and the recovery authority, and recovery may continue only for the reduced amount. Where confirmed demands and summaries exist (FORM GST DRC-07/DRC-07A), the jurisdictional Commissioner shall issue intimation of reduction in FORM GST DRC-25 to the taxable person and appropriate recovery authority to implement the reduced demand uniformly. en-us Mon, 02 Jan 2023 00:00:00 +0530 Thu, 12 Mar 2026 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69371 Where insolvency proceedings finalise and reduce statutory dues under UPGST Act, such proceedings qualify as "other proceedings" under Section 84, requiring the Commissioner to intimate reduction to the taxable person and the recovery authority, and recovery may continue only for the reduced amount. Where confirmed demands and summaries exist (FORM GST DRC-07/DRC-07A), the jurisdictional Commissioner shall issue intimation of reduction in FORM GST DRC-25 to the taxable person and appropriate recovery authority to implement the reduced demand uniformly. Circulars GST - States Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69371