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CBICGST

GST amnesty rule eased for notices covering part of the 128A period

For: Business

CGST Second Amendment Rules 2025 change rule 164 for demands spanning the Section 128A period and beyond. You can keep the appeal alive for the other period instead of withdrawing it fully.

Summary by TaxSavvy. Read the official notice.

Read the official notice (opens CBIC GST (advisories and what is new) in a new tab)

  1. Facts

    Notification No. 11/2025-Central Tax dated 27th March 2025 amends rule 164 of the CGST Rules, 2017, where a notice, statement or order covers part of the Section 128A period and part outside it.

  2. Provisions and law

    Issued under section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the Council, amending rule 164 sub-rules (4) and (7).

  3. Analysis

    Waiver needs payment of tax related to the 128A period, no refund is available for tax, interest and penalty already discharged for the entire period before these rules commence, and instead of withdrawing the appeal the applicant intimates the appellate authority or Appellate Tribunal that he does not wish to pursue it for the 128A period, with the appeal deemed withdrawn for 1st July 2017 to 31st March 2020 or part thereof.

  4. Conclusion

    If your GST demand straddles the 128A period, intimate the appellate authority rather than withdraw the whole appeal.

What to do

  1. InformationCheck whether your notice, statement or order covers both the 1st July 2017 to 31st March 2020 period and any period outside it.
  2. DiscussionDecide with your CA how much tax relates to the 128A period and whether amounts already paid can be claimed back.
  3. FormsFile the rule 164 application and intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the 128A period.
  4. DeliverablesWaiver for the 128A period, with the appeal continuing only for the remaining period.

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Official source: CBIC GST (advisories and what is new), “Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025”. This summary is general information, not advice for your case. The official notice is the final word.