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The Central Board of Indirect Taxes and Customs (CBIC) has introduced amendments to Rule 164 of the CGST Rules, 2017, to align with the provisions of the GST Amnesty Scheme under Section 128A. These changes aim to provide clarity regarding refund eligibility and the process for withdrawing appeals in cases where tax demands span multiple periods.

Key Changes:

Sub-Rule 4: No Refund for Pre-Amendment Payments: If a taxpayer has already paid tax, interest, or penalties for periods before this amendment, no refund will be granted, even if the tax demand partially falls within the amnesty period under Section 128A.

Sub-Rule 7: Partial Appeal Withdrawal Allowed: If a notice, statement, or order includes tax demands for both amnesty-eligible and non-eligible periods, taxpayers can notify the appellate authority that they wish to withdraw the appeal for the amnesty-eligible period. The appellate authority will proceed with the appeal for the non-eligible period accordingly.

The appeal will be deemed withdrawn for the period from July 1, 2017, to March 31, 2020, as per Section 128A.