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New Delhi: The Central Board Of Indirect Taxes And Customs (CBIC)has made revision in regulations concerning Central Goods and Services Tax Rules, 2017.
New Rules Applicable From Which Date?
In a round issued on 27 May 2025, the CBIC mentioned that those regulations could also be referred to as the Central Goods and Services Tax (Second Amendment) Rules, 2025 and shall come into power at the date in their newsletter within the Official Gazette.
“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,” CBIC round mentioned.
In rule 164, in sub-rule 7, after the primary proviso, the next proviso will likely be inserted, particularly
“Provided additional that the place the realize or observation or order discussed in sub-section(1) of part 128A of the Act contains call for of tax, in part for the length discussed within the mentioned sub-section and in part for the length as opposed to that discussed within the mentioned sub-section, the applicant as a substitute of taking flight the enchantment, shall intimate the appellate authority or Appellate Tribunal that he does no longer need to pursue the enchantment for the length discussed within the mentioned sub-section and the related authority shall, after paying attention to the mentioned request, go such order for the length as opposed to that discussed within the mentioned sub-section, as he thinks simply and correct.”
For the removing of doubt, CBIC has clarified that the enchantment utility will likely be deemed to were withdrawn to the level of the mentioned intimation for the length from the first July, 2017 to the 31st March, 2020 or phase thereof, for the aim of sub-clause (3) of part 128A.
