📢 GST Update: Central GST (Second Amendment) Rules 2025

The latest amendment clarifies refund eligibility under certain tax demand cases:

➡️ No refund will be available for any tax, interest, or penalty already paid for the entire period prior to the commencement of the Central GST (Second Amendment) Rules, 2025, in cases where a notice, statement, or order under sub-section (1) of section 128A includes:

• A demand of tax partially for the period mentioned in the sub-section, and

• Partially for periods outside that specified time frame.

This means if a demand covers both pre-amendment and other periods, no refund will be granted for amounts already discharged before these new rules started.

Stay updated to ensure compliance with the latest GST regulations!

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