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of <h1>Major CGST Rules changes (rules 31A, 39, 91, 110-113, 110A) revise refunds, appeals, forms, and procedures from Sept 22, 2025</h1> Central rules amending the CGST Rules, 2017 modify multiple procedures: numeric change in rule 31A (128?140); rule 39 (effective 1 April 2025) expands cross-references to IGST provisions; rule 91 (effective 1 Oct 2025) prescribes system-based risk identification and seven-day FORM GST RFD-04 refund orders with stated provisos; rules 110/111 revise appeal acknowledgement/forms to Part A/B of FORM GST APL-02A and replace provisos; new rule 110A permits transfer to single-member Benches with safeguards and cumulative reckoning for the fifty lakh threshold; rule 113 mandates summary FORM GST APL-04A; extensive amendments to FORM GSTR-9, GSTR-9C and insertion/substitution of APL forms and APL-05. Most changes commence 22 Sept 2025.
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