{"id":71231,"date":"2025-03-29T15:51:17","date_gmt":"2025-03-29T10:21:17","guid":{"rendered":""},"modified":"2025-03-29T15:51:17","modified_gmt":"2025-03-29T10:21:17","slug":"cgst-rules-amended-rule-164-changes-affect-tax-payment-refund-process-and-appeal-withdrawal-options","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71231","title":{"rendered":"CGST Rules Amended: Rule 164 Changes Affect Tax Payment, Refund Process, and Appeal Withdrawal Options"},"content":{"rendered":"<p>CGST Rules Amended: Rule 164 Changes Affect Tax Payment, Refund Process, and Appeal Withdrawal Options<br \/>Notifications<br \/>GST<br \/>The Central Government amended the CGST Rules, 2017 through Notification No. 11\/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands par<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86972\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CGST Rules Amended: Rule 164 Changes Affect Tax Payment, Refund Process, and Appeal Withdrawal OptionsNotificationsGSTThe Central Government amended the CGST Rules, 2017 through Notification No. 11\/2025-Central Tax dated March 27, 2025. The amendments mod<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71231","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71231"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71231\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}