GST Notification 11/2025:

The Central Government has issued Notification No. 11/2025 – Central Tax on 27th March 2025 to amend Rule 164 of the CGST Rules, 2017. The amendment clarifies that no refund will be allowed for tax, interest, or penalty already paid for the entire period before the implementation of these amended rules, especially in cases where the demand covers both specified and non-specified periods under sub-clause (3) of Section 128A(1).

Additionally, a new proviso in Rule 164(7) allows taxpayers to partially withdraw appeals related to Section 128A. If the tax demand relates to both specified and other periods, the taxpayer can inform the appellate authority that they wish to pursue the appeal only for the non-specified period. The authority will then pass an appropriate order accordingly. The appeal will be treated as withdrawn for the specified period