CBIC Notifies CGST (Second Amendment) Rules, 2025 Under Section 164

Last updated: 21 April 2025

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The Central Board of Indirect Taxes and Customs (CBIC) has released Notification No. 11/2025-Central Tax, introducing the CGST (Second Amendment) Rules, 2025. These amendments are made under the powers granted by Section 164 of the Central Goods and Services Tax Act, 2017. The official copy of this notification is available for review.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 11/2025–Central Tax

New Delhi, the 27th March, 2025.

G.S.R... (E).–In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely

Official copy of the circular has been attached

FAQ :

The notification introduces the CGST (Second Amendment) Rules, 2025.

The Central Board of Indirect Taxes and Customs (CBIC) issued this notification.

These rules were amended under Section 164 of the Central Goods and Services Tax Act, 2017.

The notification number is 11/2025-Central Tax, dated 27th March, 2025.

The official copy of the circular has been attached to the notification.

Notification No : Notification No. 11/2025–Central Tax
Source : https://taxinformation.cbic.gov.in/view-pdf/1010338/ENG/Notifications

Attached File : 322600_11452_gst_ct_11_2025.pdf

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