CBIC notifies amendment in Rule 164 of the CGST Rules, 2017 to provide the amnesty benefit relating to waiver of interest and penalty u/s 128A of the CGST Act, 2017; Vide the amendment in sub-rule (4) of section 164, specifies that where the notice or statement or order specified in section 128A, includes a tax demand partly for the period from July 1, 2017, to March 31, 2020, and partly for a later period, an application for closure of proceedings (FORM GST SPL-01) can be filed only after full tax payment “related to period mentioned in the said sub-section” as mentioned in the notice or statement or order, before the notified date; Further, specifies that refund will not be granted for any tax, interest, or penalty paid before the instant CGST (Second Amendment) Rules, 2025, if a notice, statement, or order u/s 128A(1) includes a tax demand partly for the specified period u/s 128A and partly for another period; Also, specifies in proviso 2 to Rule 164(7) that an applicant need not withdraw the appeal and instead, they can inform the appellate authority or tribunal that they do not wish to pursue the appeal for the specified period.
