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The appeal will be deemed withdrawn only for the relevant period, allowing a more structured and fair appeal mechanism.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