CBIC Issues CGST (Third Amendment) Rules, 2025 with Key Changes in Appeals & Returns

The Central Government has issued the CGST (Third Amendment) Rules, 2025, effective from 22nd September 2025, introducing significant changes to GST procedures. Key highlights include:

• Amendments to refund processing timelines (Rule 91) with risk-based scrutiny.

• Introduction of Rule 110A allowing single-member benches in GSTAT for non-legal appeals.

• New formats for appeals and orders – Form GST APL-02A, APL-04A, APL-05, APL-06, and APL-07.

• Updates in GSTR-9 and GSTR-9C for FY 2024-25, including revised ITC reporting, import IGST credit disclosure, and e-commerce operator liability.

• Procedural simplifications in appeal acknowledgments and compliance reporting.

This notification strengthens the GST appellate framework, streamlines refund and compliance processes, and enhances reporting requirements in annual returns.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010462/ENG/Notifications