GST Notification No. 11/2025 – Central Tax

GST Update: Central Tax (Second Amendment) Rules, 2025

The Government of India, through Notification No. 11/2025 – Central Tax dated 27th March 2025, introduced amendments to the CGST Rules, 2017. This notification, issued under Section 164 of the CGST Act, mainly addresses appeals and refunds related to demand notices under Section 128A.

Key Highlights:

• No refund will be granted for tax, interest, or penalty already paid before the new rules came into effect, especially in mixed-period tax demands.

• Taxpayers need not withdraw appeals for entire periods. Instead, they can intimate partial withdrawal for the eligible period (July 1, 2017 – March 31, 2020), and the Appellate Authority will act accordingly.

• The appeal will be deemed withdrawn only for the relevant period, allowing a more structured and fair appeal mechanism.

These changes aim to streamline the appeal process and reduce litigation for cases involving multiple assessment periods.

Copy of Notice attached herewith -Notice Copy PDF 

All About GST

Everything You Need to Know About GST Registration in India

The Goods and Services Tax (GST) is one of the most significant tax reforms in India, aiming to streamline indirect taxation. For businesses, obtaining GST registration is not only a legal obligation but also a crucial step toward growth and credibility. In this blog, we’ll guide you through the essentials of GST registration, its process, and its benefits.

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What is GST Registration?

GST registration is the process by which a taxpayer registers under the Goods and Services Tax system. Once registered, the business receives a unique GST Identification Number (GSTIN), a 15-digit code assigned by the tax authorities.

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Who Should Register for GST?

GST registration is mandatory for:

1. Businesses with Turnover Exceeding the Threshold:

₹20 lakh for most states (₹10 lakh for northeastern states).

2. Interstate Suppliers:

Businesses supplying goods or services across state lines.

3. E-commerce Operators:

Companies selling through online platforms like Amazon or Flipkart.

4. Casual Taxable Persons:

Businesses operating temporarily in a different state.

5. Voluntary Registration:

Even if turnover is below the threshold, businesses can register to claim input tax credit (ITC).

Benefits of GST Registration

1. Legitimacy: Enhances the credibility of your business.

2. Input Tax Credit (ITC): Claim ITC on purchases, reducing tax liability.

3. Interstate Operations: Makes it easier to operate across state boundaries.

4. Easier Compliance: A single tax system replaces multiple indirect taxes.

5. Expansion Opportunities: Many companies prefer dealing with GST-compliant businesses.

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Penalties for Non-Compliance

Not registering for GST when required can result in penalties:

10% of the tax amount (minimum ₹10,000).

100% penalty for deliberate evasion.

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Tips for Smooth GST Registration

1. Keep Documents Handy: Ensure all required documents are ready before starting the process.

2. Provide Accurate Information: Errors can delay approval.

3. Seek Professional Help: Consult a CA or tax expert if needed.

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GST registration is a vital step for any business to remain compliant and competitive in today’s market. It not only simplifies taxation but also opens doors to better opportunities. Whether you’re a small entrepreneur or a large corporation, GST compliance can significantly boost your business credibility.

Are you planning to register for GST? If you have questions or need assistance, feel free to reach out!