GST return and appellate procedure amendments reshape input tax credit reporting, refund timelines, and Tribunal form requirements. The Uttar Pradesh Goods and Services Tax Rules are further amended to revise appellate procedure, refund processing, annual return disclosures, reconciliation statements, and prescribed appeal forms. The changes introduce provisional and final acknowledgements in FORM GST APL-02A, add a single Member Bench procedure for appeals not involving a question of law, and update the computation basis for bench allocation. The rules also substantially revise FORM GSTR-9 and FORM GSTR-9C to restructure input tax credit, reversal, reclaimed credit, and subsequent-period reporting, while updating the refund rule and the related appellate forms.
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Provisions expressly mentioned in the judgment/order text.
GST return and appellate procedure amendments reshape input tax credit reporting, refund timelines, and Tribunal form requirements.
The Uttar Pradesh Goods and Services Tax Rules are further amended to revise appellate procedure, refund processing, annual return disclosures, reconciliation statements, and prescribed appeal forms. The changes introduce provisional and final acknowledgements in FORM GST APL-02A, add a single Member Bench procedure for appeals not involving a question of law, and update the computation basis for bench allocation. The rules also substantially revise FORM GSTR-9 and FORM GSTR-9C to restructure input tax credit, reversal, reclaimed credit, and subsequent-period reporting, while updating the refund rule and the related appellate forms.
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