Notification No. 11/2025
Date: May 27, 2025
Subject: Amendment of CGST Rules relating to conditional waiver of tax, interest, and penalty under section 128A.
Description:
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.
Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.
Procedure prescribed for partial withdrawal of appeals relating to eligible periods.
Effective Date of Notification:
27 March 2025