The Central Government has notified the Central Goods and Services Tax (Second Amendment) Rules, 2025, which amends the Central Goods and Services Tax Rules, 2017.
,These amendments affect rules related to refunds and appeals, particularly in cases where a notice or statement or order includes a demand of tax for multiple periods.
,Businesses and individuals who have filed appeals against tax demands that cover multiple periods should be aware of the changes, which provide clarity on how to proceed with such appeals.
,Key changes include the insertion of explanations to clarify that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the commencement of these rules.
,Additionally, a new proviso has been inserted to allow applicants to intimate the appellate authority or Appellate Tribunal that they do not wish to pursue the appeal for a specific period, and the relevant authority shall pass an order for the period other than that mentioned.
,For more information and to understand how these changes affect your business, refer to the official notification or consult with a tax consultant before taking any action.
Official source: GST Council · Central Tax Notification — No. 11/2025-Central Tax
This is general information, not professional advice — confirm the current position for your specific case before acting.
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