Telangana Goods and Services Tax (Third Amendment) Rules, 2025.
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GST appellate and annual return compliance reforms introduce structured Tribunal filings, risk-based refunds, and expanded input tax credit reporting.
The amendments revise GST refund, appellate, annual return, and reconciliation procedures. System-based risk evaluation governs provisional refund orders, with recorded reasons required where provisional refund is not granted. Tribunal appeals receive provisional and final acknowledgements through FORM GST APL-02A, while Single Member Bench allocation depends on absence of a legal question and prior consideration of identical issues. FORM GSTR-9 and FORM GSTR-9C introduce expanded reporting of input tax credit, reversals, succeeding-year transactions, electronic commerce operator supplies, tax payments, and late fees.