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New Delhi: The Central Board Of Indirect Taxes And Customs (CBIC)has made revision in laws referring to Central Goods and Services Tax Rules, 2017.
New Rules Applicable From Which Date?
In a round issued on 27 May 2025, the CBIC stated that those laws 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 e-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 stated.
In rule 164, in sub-rule 7, after the primary proviso, the next proviso can be inserted, particularly
“Provided additional that the place the understand or remark or order discussed in sub-section(1) of part 128A of the Act comprises call for of tax, in part for the length discussed within the stated sub-section and in part for the length rather then that discussed within the stated sub-section, the applicant as an alternative of chickening out the enchantment, shall intimate the appellate authority or Appellate Tribunal that he does now not need to pursue the enchantment for the length discussed within the stated sub-section and the related authority shall, after being attentive to the stated request, move such order for the length rather then that discussed within the stated sub-section, as he thinks simply and right kind.”
For the elimination of doubt, CBIC has clarified that the enchantment utility can be deemed to had been withdrawn to the level of the stated intimation for the length from the first July, 2017 to the 31st March, 2020 or section thereof, for the aim of sub-clause (3) of part 128A.
