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