https://www.taxtmi.com/notifications?id=144108 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. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144108 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. Notifications GST Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144108