GST rules amendment updates refund procedure, appellate forms, annual return reporting, and tribunal filing mechanics. Amends the West Bengal Goods and Services Tax Rules, 2017 through the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2025. The changes revise refund procedure, appellate filing and hearing mechanics, annual return and reconciliation disclosures in FORM GSTR-9 and GSTR-9C, and insert new tribunal forms including FORM GST APL-02A, APL-04A, APL-05, APL-06 and APL-07. The amendments also introduce a procedure for transfer of appeals to a single Member Bench and update reporting for ITC, next-year disclosures, e-commerce operator tax liabilities, late fees and electronic credit ledger references.