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of <h1>GST Rule 164 amended requiring full tax payment before refunds and allowing partial appeal withdrawals</h1> The Uttar Pradesh government issued the Goods and Services Tax (Sixty-seventh Amendment) Rules, 2025, effective March 27, 2025. The amendment modifies rule 164 of the existing GST Rules, 2017, regarding refund procedures and appeal processes. Key changes include: insertion of specific language requiring full tax payment 'related to period mentioned in the said sub-section' before refunds; addition of an explanation clarifying that no refunds are available for taxes already discharged for the entire period prior to these amendment rules' commencement when notices include demands for both covered and non-covered periods; and introduction of a new proviso allowing appellants to partially withdraw appeals by intimating authorities they don't wish to pursue appeals for specific periods (July 1, 2017 to March 31, 2020), while continuing appeals for other periods. The rules were issued under section 164 of the Uttar Pradesh GST Act, 2017.
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