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Date: 2025-03-27 Category: Extra Ordinary State: Union Government Country: India

CGST second amendment rules 2025

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 11/2025-Central Tax, issued on March 27, 2025, introduces the Central Goods and Services Tax (Second Amendment) Rules, 2025. These rules further amend the Central Goods and Services Tax Rules, 2017.
  • The amendments relate to Rule 164 of the CGST Rules, 2017, specifically concerning demands and appeals related to tax, interest, and penalty.

Key Changes

  • Sub-rule (4) of Rule 164 is amended to clarify that the full amount of tax paid should be related to the period mentioned in the sub-section and the demand in the notice or statement or order.
  • An Explanation is inserted after sub-rule (4) of Rule 164, clarifying that no refund will be available for any tax, interest, and penalty already discharged for the entire period prior to the commencement of the Central Goods and Services Tax (Second Amendment) Rules, 2025, if the demand includes a period partially covered under Section 128A(1) and partially not.
  • A proviso is inserted after the first proviso in sub-rule (7) of Rule 164, stating that if a notice, statement, or order includes a demand for tax partially for the period mentioned in Section 128A(1) and partially for a different period, the applicant can inform the appellate authority or Appellate Tribunal that they do not wish to pursue the appeal for the period mentioned in Section 128A(1). The relevant authority will then pass an order for the other period as it deems just and proper.
  • An Explanation is added to clarify that for the purpose of Section 128A(3), the appeal application shall be deemed to have been withdrawn to the extent of the intimation for the period from July 1, 2017, to March 31, 2020, or part thereof.

Impact Analysis

Taxpayers

  • Action Item: Taxpayers should review their pending appeals and determine if they fall under the purview of Section 128A(1). If so, they should consider informing the appellate authority or Appellate Tribunal about their intention to pursue the appeal only for the period not covered under Section 128A(1).

Tax Authorities

  • Action Item: Tax authorities need to update their procedures to accommodate the new provisions regarding appeals related to demands partially covered under Section 128A(1).

Appellate Authorities and Tribunals

  • Action Item: Appellate authorities and tribunals should develop a mechanism to track and manage cases where taxpayers opt to continue appeals only for a specific period.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The principal legislation governing the Goods and Services Tax in India. Central Goods and Services Tax Rules, 2017: The rules framed under the CGST Act, 2017, providing detailed procedures and guidelines for the implementation of the GST law. Section 164 of the CGST Act, 2017: Section empowering the Central Government to make rules for carrying out the provisions of the CGST Act. Section 128A of the CGST Act, 2017: Section related to amnesty scheme for specific period. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of indirect taxes.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27032025-262014 CG-DxLx-xEG-I2D7H0x3x2x0 25-262014 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 164] िई दिल्ली, बृहस्ट्प जतिार, मार् ड27, 2025/र्त्रै 6, 1947 No. 164] NEW DELHI, THURSDAY, MARCH 27, 2025/CHAITRA 6, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्य क्ष कर और सीमा िल्ु क बोडड) अधिसचू ना नई दिल्ली, 27 मार्,ड 2025 स.ं 11/2025-केंद्रीय कर सा.का.जि. 201(अ).— केन्द्द्रीय सरकार, केन्द्द्रीय माल और सेिा कर अजधजियम, 2017 (2017 का 12) की धारा 164 द्वारा प्रित्त िजियों का प्रयोग करत ेहुए, पररषि की जसफाररिों पर, केन्द्द्रीय माल और सिे ा कर जियम, 2017 को और संिोजधत करि े के जलए जिम्नजलजखत जियम बिाती है, अर्ाडत:्- 1. (1) इि जियमों को केंद्रीय माल और सेिा कर (िसू रा संिोधि) जियम, 2025 कहा िाएगा। (2) य ेरािपत्र में इिके प्रकािि की तारीख को प्रिृत होंगे । 2. केन्द्द्रीय माल और सेिा कर जियम, 2017 म-ें (क) जियम 164 म,ें- 2157 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) उपजियम (4) म,ें "उि उपधारा के अधीि अजधसूजर्त तारीख को या इससे पूिड केिल उि सूर्िा या कर्ि या आिेि में मागाँ दकए गए कर की पूण ड रकम“ िब्िों के स्ट्र्ाि पर “उि उपधारा के अधीि अजधसूजर्त तारीख़ को या इससे पूिड केिल उि उपधारा म ें उजल्लजखत अिजध से संबंजधत कर की पूण ड रकम और उि सूर्िा या कर्ि या आििे म ेंमााँग दकए गए कर“ िब्ि रखे िाएंग े । (ii) उपजियम (4) के पश्चात जिम्नजलजखत स्ट्पष्टीकरण अंतःस्ट्र्ाजपत दकया िाएगा, अर्ाडत्:- स्ट्पष्टीकरण- उि मामलों म ें िहां अजधजियम की धारा 128क की उपधारा (1) में उजल्लजखत कोई सूर्िा या जििरण या आिेि में, जिसमें आंजिक रूप से उि उपधारा में उजल्लजखत अिजध के जलए और आंजिक रूप से उि उपधारा म ें उजल्लजखत अिजध स े जभन्न दकसी अन्द्य अिजध के जलए कर की मांग िाजमल ह,ै ऐसे दकसी भी कर, ब्याि और िाजस्ट्त के जलए कोई प्रजतिाय उपलब्ध िहीं होगा, जिसका केंद्रीय माल और सेिा कर (िसू रा सिं ोधि) जियम, 2025 के प्रारंभ होि े से पूिड संपणू ड अिजध के जलए पहल े ही उन्द्मोर्ि कर दिया गया ह।ै (ख) जियम 164 के उपजियम 7 में, पहल ेपरंतुक के पश्चात् जिम्नजलजखत परंतुक अतं ःस्ट्र्ाजपत दकया िाएगा, अर्ाडत्:- “परन्द्तु यह और दक िहा ाँ धारा 128 क की उपधारा (1) म ें उजल्लजखत कोई सूर्िा या जििरण या आििे म,ें जिसमें आंजिक रूप स ेउि उपधारा म ेंउजल्लजखत अिजध के जलए और आंजिक रूप से उि उपधारा म ें उजल्लजखत अिजध स े जभन्न अन्द्य अिजध के जलए कर की मागं भी िाजमल ह,ै आिेिक अपील िापस लेि े के बिाय अपील प्राजधकारी या अपील न्द्यायाजधकरण को सूजर्त करेगा दक िह उि उपधारा में उजल्लजखत अिजध के जलए अपील को आगे िहीं बढािा र्ाहता ह ैऔर संबंजधत प्राजधकारी उि अिरु ोध पर ध्याि ििे े के पश्चात उि उपधारा म ेंउजल्लजखत अिजध से जभन्न अन्द्य अिजध के जलए ऐसा आिेि पाररत करेगा जिस े िह उजर्त और न्द्यायसंगत समझे । स्ट्पष्टीकरण- िंका को िरू करि े के जलए, यह स्ट्पष्ट दकया िाता ह ै दक अपील आिेिि धारा 128 क के उप-खंड (3) के प्रयोििार्ड 1 िुलाई, 2017 से 31 मार्,ड 2020 या उसके भाग की अिजध के जलए उि सूर्िा के जिस्ट्तार तक िापस जलया हुआ समझा िाएगा।” [फा. स.ं सी.बी.आई.सी.-20016/12/2025-िी.एस.टी.] रौिि कुमार, अिर सजर्ि रटप्पण: मूल जियम भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खडं (i) में संखयांक सा.का.जि. 610(अ) तारीख 19 िूि, 2017 द्वारा प्रकाजित दकए गए र् ेऔर अंजतम बार सखं यांक सा.का.जि. 72(अ) तारीख 23 िििरी, 2025 द्वारा संिोजधत दकए गए र्े।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th March, 2025 No. 11/2025–Central Tax G.S.R. 201(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:— 1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2025. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017,– (a) in rule 164, – (i) in sub-rule (4), after the words “after payment of the full amount of tax”, the words “related to period mentioned in the said sub-section and” shall be inserted. (ii) after sub-rule (4), the following Explanation shall be inserted, namely: - “Explanation, - No refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period, prior to the commencement of the Central Goods and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order mentioned in sub-section (1) of section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.”. (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - “Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, the applicant instead of withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in the said sub-section and the relevant authority shall, after taking note of the said request, pass such order for the period other than that mentioned in the said sub-section, as he thinks just and proper. Explanation,– For the removal of doubt, it is clarified that the appeal application shall be deemed to have been withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the 31st March, 2020 or part thereof, for the purpose of sub-clause (3) of section 128A.” [F. No. CBIC-20016/12/2025-GST] RAUSHAN KUMAR, Under Secy. Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub- section(i), vide number G.S.R. 610(E), dated, the 19th June 2017 and was last amended, vide number G.S.R. 72(E), dated the 23rd January, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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