🚨 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀 𝘁𝗼 𝗖𝗚𝗦𝗧 𝗥𝘂𝗹𝗲𝘀 – 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟭𝟭/𝟮𝟬𝟮𝟱-𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗧𝗮𝘅 🚨 📢 Stay updated on key GST changes! Join our WhatsApp group for real-time notifications and insights. chat.whatsapp.com/BdXzz33Yt0lBGOrk2YgnJH The Ministry of Finance (Department of Revenue), Government of India, has issued Notification No. 11/2025-Central Tax, amending the Central Goods and Services Tax (CGST) Rules, 2017. These amendments introduce critical clarifications related to refund eligibility and appeal withdrawal procedures. [img:YZx9GcdfU]

🔹 𝗞𝗲𝘆 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱: 📌 The CGST Rules, 2017, govern tax administration, compliance, and dispute resolution under the GST framework. 📌 To streamline tax litigation and refunds, the government has introduced modifications to Rule 164, focusing on tax demands, appeal withdrawals, and refund eligibility. 📌 These changes ensure uniformity in handling tax disputes and claims under Section 128A of the CGST Act, 2017.

🔹 𝗞𝗲𝘆 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀 𝗶𝗻 𝘁𝗵𝗲 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: ✅ 𝗥𝗲𝗳𝘂𝗻𝗱 𝗥𝗲𝘀𝘁𝗿𝗶𝗰𝘁𝗶𝗼𝗻𝘀 𝗳𝗼𝗿 𝗣𝗮𝘀𝘁 𝗧𝗮𝘅 𝗣𝗮𝘆𝗺𝗲𝗻𝘁𝘀 🔹 No refunds will be available for tax, interest, or penalties already paid for the entire period before the amendment. 🔹 This applies to cases where a tax demand spans multiple periods, including those before the amendment's commencement.

✅ 𝗔𝗽𝗽𝗲𝗮𝗹 𝗪𝗶𝘁𝗵𝗱𝗿𝗮𝘄𝗮𝗹 𝗣𝗿𝗼𝗰𝗲𝘀𝘀 𝗨𝗽𝗱𝗮𝘁𝗲𝗱 🔹 If a tax demand partially applies to the period mentioned in Section 128A(1) and partially outside it, taxpayers no longer need to withdraw the entire appeal. 🔹 Instead, they can inform the appellate authority that they do not wish to pursue the appeal only for the specific period covered under Section 128A(1). 🔹 The appellate authority will process the case for the remaining period separately. ✅ 𝗔𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰 𝗪𝗶𝘁𝗵𝗱𝗿𝗮𝘄𝗮𝗹 𝗼𝗳 𝗔𝗽𝗽𝗲𝗮𝗹𝘀 𝗳𝗼𝗿 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰 𝗣𝗲𝗿𝗶𝗼𝗱𝘀 🔹 If a taxpayer opts out of an appeal for the period 1st July 2017 – 31st March 2020 (or part thereof), it will be considered withdrawn automatically under Section 128A(3).

📆 𝗘𝗳𝗳𝗲𝗰𝘁𝗶𝘃𝗲 𝗗𝗮𝘁𝗲: 🔹 The amendments come into force immediately upon publication in the Official Gazette (27th March 2025). 📜 𝗢𝗳𝗳𝗶𝗰𝗶𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 📄 𝗙𝗶𝗹𝗲 𝗡𝗼.: CBIC-20016/12/2025-GST

📢 𝗪𝗵𝘆 𝗧𝗵𝗶𝘀 𝗠𝗮𝘁𝘁𝗲𝗿𝘀: ✔ Provides clarity on refund eligibility for past tax payments. ✔ Streamlines appeal processes, reducing unnecessary litigation. ✔ Ensures taxpayers and authorities follow a uniform approach in handling tax demands. #GSTUpdate #FinanceMinistry #TaxCompliance #GovernmentNotification