Notification No. 11/2025–Central Tax Dated 27.03.2025*

CBIC notifies CGST (Second Amendment) Rules, 2025; Amendments in Rule 164 of the CGST Rules w.r.t. GST Amnesty Scheme 

The CBIC issued   Notification No. 11/2025–Central Tax dated March 27, 2025, notifies the Central Goods and Services Tax (Second Amendment) Rules, 2025, will come into effect upon publication in the Official Gazette. Key changes include in Rule 164 of the CGST Rules, specifically inserting additional wording in sub-rule (4) and adding an explanation regarding refunds for taxes already paid. Additionally, a new proviso has been added to sub-rule (7) to address appeals related to tax demands spanning multiple periods.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010338/ENG/Notifications