CBIC Notifies Third Amendment to CGST Rules 2017, Changes Effective From Sept 22

The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has issued an official notification No. 13/2025–Central Tax, dated September 17, 2025, informing that the Central Government of India has further amended the Central Goods and Services Tax Rules, 2017, on the recommendations of the Council.

The government has performed this action in exercise of its powers granted by Section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The following are the amendments made by the government:

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

2. These amended rules are scheduled to take effect on September 22, 2025.

3. Earlier, in the Central Goods and Services Tax Rules, 2017, in rule 31A, in sub-rule (2), for the figure “128,” the figure “140” will be inserted.

4. From 1st April 2025, in Rule 39, sub-rule (1A), after the words “of section 9,” the following will also be added:

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

5. From 1st October 2025, in Rule 91, for sub-rule (2), the following sub-rule will also be added:

“(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall 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 a provisional basis and proceed with the order under rule 92:

Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”

Refer to the official notification for complete information.