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CBIC issued Notification and Circular to amend Rules for GST Amnesty Scheme

Notification No. 11/2025 – Central Tax:

CBIC issued Notification No. 11/2025 – Central Tax dated 27.03.2025 to amend the Rule 164 of CGST Rules to provide that taxpayers need not to pay full amount of tax demanded in notice or order where notice or order issued contains demand for both period i.e. for the period covering under amnesty scheme and period not covered under amnesty scheme.

What is amendment of Rule 164(4)?

Where a Notice or Order issued contains demand -

a) partly for the period covered under amnesty scheme and

b) partly for the period not covered under amnesty scheme,

in such a case, taxpayer is eligible to file application under this scheme, on payment of full tax relating to only specified period covered under amnesty scheme as per Section 128A.

Earlier taxpayer was required to pay full amount of tax for entire notice or order including for the period not covered under amnesty / waiver scheme as per Section 128A. Therefore after amendment taxpayer is not required to pay tax for the period not covered under section 128A to apply for amnesty scheme.

Amended Rule 164(4)

(4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax ²[related to period mentioned in the said sub-section and] demanded in the said notice or statement or order, on or before the date notified under the said sub-section.

Explanation:

Further, an explanation has also been inserted to clarify that no refund shall be granted for tax, interest, or penalty already paid before the enactment of the CGST (Second Amen.......