https://www.taxtmi.com/notifications?id=145048 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. en-us Sat, 20 Sep 2025 00:00:00 +0530 Tue, 23 Jun 2026 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145048 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. Notifications GST - States Sat, 20 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145048