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<h1>Amended GST Rules: No Refunds for Payments Made Before March 27 Under Section 128A Notices</h1> The Gujarat government has amended the Gujarat Goods and Services Tax Rules, 2017 through the Gujarat Goods and Services Tax (Second Amendment) Rules, 2025, effective from March 27, 2025. The amendments modify Rule 164 to clarify that no refund is available for tax, interest, and penalties already discharged prior to these amendments when a notice includes demands for both periods specified in section 128A and other periods. The amendment also establishes a procedure for taxpayers to partially withdraw appeals related to the period mentioned in section 128A while continuing appeals for other periods.