GST return and appellate procedure amendments reshape refund orders, single member benches, and annual return reporting rules. Andhra Pradesh issues the Third Amendment Rules, 2025 to the APGST Rules, 2017, with staggered commencement dates and extensive changes to refund procedure, appellate procedure, annual return reporting, reconciliation statements, and appellate forms. The amendments revise rule 91 on provisional refunds, insert a single Member Bench procedure in rule 110A, substitute reporting and acknowledgement requirements in appellate rules, and substantially modify FORM GSTR-9 and FORM GSTR-9C to align input tax credit, reversals, next-year reporting, and e-commerce operator liabilities. New forms APL-02A and APL-04A are also introduced, along with revised forms APL-05 and APL-06.
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GST return and appellate procedure amendments reshape refund orders, single member benches, and annual return reporting rules.
Andhra Pradesh issues the Third Amendment Rules, 2025 to the APGST Rules, 2017, with staggered commencement dates and extensive changes to refund procedure, appellate procedure, annual return reporting, reconciliation statements, and appellate forms. The amendments revise rule 91 on provisional refunds, insert a single Member Bench procedure in rule 110A, substitute reporting and acknowledgement requirements in appellate rules, and substantially modify FORM GSTR-9 and FORM GSTR-9C to align input tax credit, reversals, next-year reporting, and e-commerce operator liabilities. New forms APL-02A and APL-04A are also introduced, along with revised forms APL-05 and APL-06.
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