https://www.taxtmi.com/notifications?id=146568 Gujarat GST Rules are amended to introduce system-risk-based provisional refunds, revised Appellate Tribunal acknowledgement and appeal formats, and mandatory Tribunal order summaries. FORM GSTR-9 is restructured to separately report preceding-year ITC availed in the current year, net ITC, reversals, reclaimed credit, and import IGST credit availed in the next year. From financial year 2024-25 onwards, specified next-year supplies, ITC reversals and ITC availment must be reported in the annual return. FORM GSTR-9C also adds e-commerce operator tax-reporting and late-fee reconciliation requirements. en-us Wed, 17 Sep 2025 00:00:00 +0530 Wed, 12 Aug 2026 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146568 Gujarat GST Rules are amended to introduce system-risk-based provisional refunds, revised Appellate Tribunal acknowledgement and appeal formats, and mandatory Tribunal order summaries. FORM GSTR-9 is restructured to separately report preceding-year ITC availed in the current year, net ITC, reversals, reclaimed credit, and import IGST credit availed in the next year. From financial year 2024-25 onwards, specified next-year supplies, ITC reversals and ITC availment must be reported in the annual return. FORM GSTR-9C also adds e-commerce operator tax-reporting and late-fee reconciliation requirements. Notifications GST - States Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146568