News India Live, Digital Desk: The Central Indirect Tax and Customs Board (CBIC) has amended the rules to the Central Goods and Services Tax Rules, 2017.
From which date the new rules will be applicable?
The CBI circular states, “The Central Goods and Services Tax (Second Amendment) Rules, no refund will be available for any tax, interest and penalty for the entire period before the implementation of the Rules, 2025, in cases where the notice or statement mentioned in Section 128A sub -section (1) for the above mentioned period and partially for the above mentioned period for the above mentioned period for the above mentioned period and partial form for the above mentioned period in the above subdivision. Tax demand is included. “
After the first provision in sub -region 7 of Rule 164, the following provincial will be interconnected, ie:
“In addition, where the notice or statement or order mentioned in sub -section (1) of Section 128A of the Act, partially, partially for the period mentioned in the said sub -section and partially included the demand for tax for other periods other than the period mentioned in the said sub -section, the applicant will inform the appeal authority or the appellate instead of withdrawing the appeal, instead of withdrawing the appeal that he does not want to extend the appeal for the above mentioned period and on the request for the above mentioned. After paying attention, it will pass such an order for the period other than the period mentioned in the said sub -section, as is justified and appropriate. ”
To overcome the suspicion, CBIC has clarified that for the purpose of sub-section (3) of Section 128A, the appeal application would be considered withdrawn to the extent of the above information for the period of July 1, 2017 to 31 March 2017 or its part.
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