GST appellate procedure and annual return reporting gain revised refund, single-member bench, input tax credit, and electronic filing requirements. The Tripura State Goods and Services Tax (Third Amendment) Rules, 2025 revise provisional refunds, Appellate Tribunal procedure, annual-return reporting and reconciliation requirements. System-based risk evaluation governs provisional refund orders, while new procedures permit allocation of appeals without questions of law to a single Member Bench. New and substituted appellate forms provide for provisional and final acknowledgements, appeal filing, cross-objections, departmental applications and Tribunal order summaries. FORM GSTR-9 and FORM GSTR-9C are revised to separately report input tax credit, reversals and reclaims, next-year transactions, tax payments, e-commerce operator supplies and late fees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST appellate procedure and annual return reporting gain revised refund, single-member bench, input tax credit, and electronic filing requirements.
The Tripura State Goods and Services Tax (Third Amendment) Rules, 2025 revise provisional refunds, Appellate Tribunal procedure, annual-return reporting and reconciliation requirements. System-based risk evaluation governs provisional refund orders, while new procedures permit allocation of appeals without questions of law to a single Member Bench. New and substituted appellate forms provide for provisional and final acknowledgements, appeal filing, cross-objections, departmental applications and Tribunal order summaries. FORM GSTR-9 and FORM GSTR-9C are revised to separately report input tax credit, reversals and reclaims, next-year transactions, tax payments, e-commerce operator supplies and late fees.
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