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

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