CBIC notifies rules paving way for GST Appellant Tribunal, changes notified in GST Annual Return & Reconcilliation Form, GST Refund process [Read Notification]

The Central Government, in powers given by Section 164 of the Central Goods and Services Tax Act, 2017 and on the recommendation of the council, considers it necessary to amend the Central Goods and Services Tax Rules, 2017; it makes the following rules by Notification No. (F. No. CBIC-20001/2/2025-GST) dated September 17, 2025 issued by the Ministry of Finance (Department of Revenue).

1. Short title and commencement:

(1) These rules will be called the Central Goods and Services Tax (Third Amendment) Rules, 2025.

(2) Save as otherwise provided in these rules, they will come into effect from September 22, 2025.

2. In the Central Goods and Services Tax Rules, 2017  (referred to as “the said rules”), in rule 31A, in sub-rule (2) for the figure “128“, the figure “140” will be replaced.

3. With effect from April 1, 2025, the following rules will be replaced after the words and figures “of section 9”:

“of the Central Goods and Services Tax Act, 2017 or under Section 5 of subsection (3) or (4) of the Integrated Goods and Services Tax Act, 2017 (13 of 2025).”

4. With effect from October 1, 2025, the following sub-rule will be replaced in rule 91 for sub-rule (2).

“(2). The proper officer, on the basis of identification and evaluation of risk by the system, will make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90: Provided that the proper officer, for reasons to be recorded in writing, may not grant a refund on provisional basis and proceed with the order under rule 92: Provided further that the order issued in FORM GST RFD-04 will not be required to be revalidated by the proper officer.”

5. In the said rules, in rule 10-

(a) in sub-rule (1), –

(i) after the words “electronically and provisional acknowledgement”, the words, letters and figure “in Part A of FORM GST APL-02A” will be inserted;

(ii) the proviso will be removed;

(b) in sub-rule (2), the proviso will be replaced.

(c) in sub-rule (4) for the words, letter and figure “in FORM GST APL-02”, wherever they occur, the words, letters and figures “in Part B of FORM GST APL-02A” will be replaced.

For complete information refer the following notification-