𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗚𝗼𝗼𝗱𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗧𝗮𝘅 (𝗦𝗲𝗰𝗼𝗻𝗱 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁) 𝗥𝘂𝗹𝗲𝘀, 𝟮𝟬𝟮𝟱.

This notification introduces amendments to the Central Goods and Services Tax Rules, 2017, under the Central Goods and Services Tax (Second Amendment) Rules, 2025. These amendments primarily impact rule 164, addressing procedural changes related to tax demands and appeals.

Key Highlights:

• Insertion in Rule 164(4):

  • Clarifies that tax payments eligible for appeal withdrawal must pertain to the specified period under section 128A.

  • No refund will be granted for already discharged tax, interest, or penalty if the demand includes periods both within and outside the specified timeframe.

• Amendment to Rule 164(7):

  • Allows appellants to partially withdraw appeals related to the specified period under section 128A while continuing their challenge for other periods.

  • The appellate authority must consider such requests and pass appropriate orders.

  • The appeal is deemed withdrawn for the period from 1st July 2017 to 31st March 2020, as per section 128A(3).

Notification Reference: GST
Notification No. 11/2025–Central Tax
24/03/2025