GST procedural amendments streamline refund orders, introduce FORM GST APL 02A and single Member bench scrutiny for appeals.
The notification amends CGST Rules, 2017 to revise procedural and reporting provisions: substitute specified figures and broaden statutory cross references; amend refund processing (rule 91) to require system risk based identification with a seven day FORM GST RFD 04 order and permit written reasons for withholding provisional refunds; introduce FORM GST APL 02A (Part A provisional and Part B final acknowledgement) and remove certain provisos in rules 110 and 111; insert rule 110A enabling transfer to a single Member Bench subject to question of law scrutiny and aggregation rules for monetary thresholds; and substantially revise GSTR 9, GSTR 9C and multiple appellate forms to standardise ITC reporting, reconciliations and tribunal order summaries.

Concessional CGST rate extended to specified handicraft goods, granting preferential tax treatment under amended notification.
Substitution of the rate Table in Notification No. 21/2018-Central Tax (Rate) to list specified handicraft goods by tariff headings and to apply concessional CGST rates to those enumerated items, with the amended Table replacing the prior entries and an implementation date specified.

Concessional IGST rates on handicraft items revised to prescribe reduced rates for specified goods under amended notification.
Substitutes the tariff Table in the principal IGST rate notification to prescribe concessional integrated tax treatment for a specified list of handicraft goods-identified by chapter and heading and described by product category-assigning reduced IGST rates to those entries and making the revised schedule effective on the stated commencement date.

Notification amendment: substitution of schedule reference in State GST rate notification, taking effect in September 2025.
The notification substitutes the reference "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II of Notification No. 9/2025 -State Tax (Rate)" in the earlier notification, and states that this substitution shall come into force on the specified date in September 2025.

Arunachal Pradesh SGST updates notification references, substituting Schedule IV with Schedule II or III, effective 22 September 2025.
The State Government, under Section 11(1) of the Arunachal Pradesh GST Act and on the Council's recommendation, amends Notification No. 8/2018-State Tax (Rate) by substituting the words "Schedule IV of Notification No. 1/2017 -State Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025 -State Tax (Rate)"; the amendment takes effect on 22 September 2025.

Tripura GST exemption schedule reference is revised to cover supplies listed in the newly specified rate notification schedules.
Tripura State GST exemption framework is amended by replacing the reference in Notification No. 8/2018-State Tax (Rate) from Schedule IV of Notification No. 1/2017-State Tax (Rate) to Schedule II or Schedule III of Notification No. 09/2025-State Tax (Rate). The revised schedule reference takes effect from 22 September 2025.

Rate Schedule Substitution replaces an earlier schedule reference in the State Tax notification, altering the applicable rate schedule.
The notification substitutes the words, brackets and figures "Schedule IV of Notification No. 1/2017 - State Tax (Rate)" with "Schedule II of Notification No. 9/2025 - State Tax (Rate)", thereby replacing the rate schedule incorporated in the principal State Tax (Rate) notification. The amendment is made under section 11(1) of the Maharashtra Goods and Services Tax Act, 2017 on the recommendations of the Council and is brought into force from the specified commencement date in September 2025.

GST schedule substitution updates notification references and redirects applicability to revised rate schedules under the GST framework.
The Government, invoking its powers under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, substitutes the reference to Schedule IV of Notification No. 1/2017 - State Tax (Rate) with a reference to Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate) in the earlier notification; the substitution determines which rate schedules apply and the amendment takes effect from 22nd September, 2025.

UTGST rate reference change replaces Schedule IV with Schedule II or III, altering applicable rates from 22 September 2025.
Alters the Union Territory Tax (Rate) notification by substituting the cross reference to Schedule IV of Notification No. 1/2017 with a cross reference to Schedule II or Schedule III of Notification No. 9/2025, thereby changing which schedule governs the applicable UTGST rates for the identified category; made under sub section (1) of section 8 of the Union Territory Goods and Services Act, 2017, and effective 22 September 2025.

IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles.
The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)" in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.

Concessional CGST rate for old and used vehicles revised by substituting the applicable schedules, effective later in September.
Replaces the reference to Schedule IV of Notification No. 1/2017 with Schedule II or Schedule III of Notification No. 9/2025 in Notification No. 8/2018-Central Tax (Rate), thereby changing which schedules determine the concessional CGST rate applicable to old and used vehicles; effective 22nd September, 2025.

GST rate change: Himachal Pradesh substitutes 9% for entry 1 in the state rate table, effective 22 September 2025.
Under the powers of sub section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017, Notification No. 11/2025 substitutes the entry in column (4) against S. No. 1 in the TABLE of Notification No. 3/2017-STATE TAX (RATE) with "9%". The amendment takes effect on the 22nd day of September, 2025.

GST rate revision: State substitutes prior tariff entry with a revised tax rate, effective late September this year.
The State Government amends Notification No. 3/2017 State Tax (Rate) by substituting the entry in column (4) of the TABLE against Sl. No. 1 with a revised tax rate of nine percent under Section 11(1) of the Arunachal Pradesh Goods and Services Tax Act, 2017. The amendment, issued on the recommendations of the Council as Notification No. 11/2025 State Tax (Rate), takes effect on the 22nd day of September, 2025 and references the principal notification and its prior amendments.

State GST rate amendment replaces the specified table entry with a nine percent rate from 22 September 2025.
State GST rate amendment substitutes the entry in column (4) against serial number 1 of Notification No. 3/2017-State Tax (Rate) with "9%". Made under the Tripura State Goods and Services Tax Act, 2017 on the Council's recommendations, the amendment takes effect on 22 September 2025.

State tax rate change: Maharashtra substitutes the SGST rate entry for a listed category, altering applicable State tax.
The Finance Department amends Notification No. 3/2017-State Tax (Rate) by substituting the TABLE entry at S. No. 1, column (4) with a new rate of 9%, thereby changing the SGST rate applicable to the specified serial entry; the amendment comes into force on the 22nd day of September, 2025 under powers conferred by section 11(1) of the Goods and Services Tax Act.

GST rate amendment updates the statutory rate entry for a listed supply, changing the notified rate effective later this month.
The notification amends Notification No. 3/2017 by substituting the TABLE entry against S. No. 1, column (4) with a new rate; issued under the Bihar Goods and Services Tax Act, 2017 on the recommendation of the Council and made effective on 22nd September 2025 by the Commercial Taxes Department.

GST rate substitution alters the state tax entry for a listed item, effective from the notified commencement date.
The Finance Department notification amends the State Tax (Rate) table by substituting the entry in column (4) against S. No. 1 with 9%, thereby altering the applicable state GST rate for that listed item; the amendment is made on the recommendations of the GST Council and takes effect from the stated commencement date set out in the notification.

Concessional CGST rate revised for petroleum and coal bed methane supplies; substitution lowers the rate, effective from notified date.
The notification amends Notification No. 3/2017 Central Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE with "9%", thereby revising the concessional CGST rate applicable to specified supplies for petroleum operations and coal bed methane operations; the amendment is issued under section 11(1) of the Central Goods and Services Tax Act, 2017 and shall come into force on 22 September 2025.

Concessional IGST rate for petroleum and coal bed methane supplies amended, altering the rate and setting an effective date.
Amends the concessional rate for inter State supplies of specified goods used in petroleum operations and coal bed methane operations by substituting the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Integrated Tax (Rate); issued under section 6(1) of the Integrated Goods and Services Tax Act, 2017 on the recommendations of the Council, with a stated commencement date and departmental file reference.

UTGST rate change: substitution of the table entry for specified petroleum and coal bed methane supplies, effective as notified.
Substitutes the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Union Territory Tax (Rate) with a new rate of 9% for specified goods for petroleum operations and coal bed methane operations, under section 8(1) of the Union Territory GST Act, effective on the 22nd day of September, 2025.