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<h1>Tax Refund Rules Updated: Clearer Guidelines for Multi-Period Demands Under GST Rule 164 Streamline Appeal Processes</h1> The Karnataka Goods and Services Tax (Third Amendment) Rules, 2025 modify Rule 164 of the existing GST rules. The amendment clarifies refund conditions and appeal procedures for tax demands spanning multiple periods. It specifically addresses situations where tax notices include partial demands across different time frames, providing guidelines for appeal withdrawal and administrative handling of such cases.