TaxTMI 
TaxTMI 
TaxTMI 
Central Goods and Services Tax (Third Amendment) Rules, 2025
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....rted, namely: - "of the Central Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2025)". 4. In the said rules, with effect from the 1st day of October, 2025, in rule 91, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90: Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92: Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.". 5. In the said rules, in rule 110, - (a) in sub-rule (1), - (i) after the words "electronically and provisional acknowledgement", the words, letters and figures "in Part A of FORM GST APL-02A" shall be inserted; (ii) the proviso shall be omitted; (b) in sub-rule (2), the proviso shall be omitted; (....
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....uted. 8. In the said rules, in rule 113, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal." 9. In the said rules, in FORM GSTR-9, - (a) in the Table, - (i) in Pt. III, under the heading "Details of ITC for the financial year", - (A) against serial number 6, under the heading "Details of ITC availed during the financial year", - (I) after the serial number A, and the entries relating thereto, the following shall be inserted, namely, - "A1 ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A A2 Net ITC of the financial year "(A-A1)" (II) in the entry against serial number H, the words, brackets and letter "(other than B above)" shall be omitted; (III) for serial number J and the entries relating thereto, the following ....
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.... Interest Late fee Penalty Other " (iii) in Pt. V, under the heading "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."- (A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, the following shall be substituted, namely :- "10 Supplies / tax declared through Invoices / Debit Note / Amendments (+) 11 Supplies / tax reduced through Amendments / Credit Note (-) 12 ITC of the financial year reversed in the next financial year 13 ITC of the financial year availed in the next financial year 14 Differential tax paid on account of declaration in 10 & 11 above Descript....
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....be reported here and this will not be reported in the Table 6H below." (C) in second column, against table number 6B, - (I) after the words, figures, brackets and letters "separately under 6(H) below.", the following shall be inserted, namely: - "However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H."; (II) for the figures and word "2022-23 and 2023-24" the figures and word "2022-23, 2023-24 and 2024-25," shall be substituted. (D) in second column, against table numbers 6C and 6D for the words and figures "2022-23 and 2023-24" the words and figures "2022-23, 2023-24 and 2024-25," shall be substituted. (E) in second column, against table number 6H after the words "shall be declared here." the following shall be inserted, namely:- "However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) wh....
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....the entire amount of reversal under Table 7H only. " (I) against table number 8B, after the words and brackets "(without the CA certification).", the following shall be inserted, namely: - "However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here." shall be inserted. (J) in second column against table number 8H after the words "The input tax credit", words "availed in the financial year" shall be inserted. (K) after table number 8H and the entries relating thereto, the following shall be inserted, namely, - 8H1 Out of 8G, the input tax credit on Import of goods which is availed in next financial year shall be declared here. (v) . in paragraph 7,- (A) after the words, letters and figures "filed upto 30th November, 2024" the following shall be inserted, namely:- "From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual return is furnished but declared in the FORM GSTR-3B filed for the months of April to October of next financial year, filed upto 30th November of next financial year."; (B) In the Table, - (I) in second column, against table number "10 & 11....
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....ainst serial numbers "15A, 15B, 15C and 15D", "15E, 15F and 15G", 16A, 16B, 16C, and "17&18", for the figures and word "2022-23 and 2023-24", wherever they occur, the figures and word "2022-23, 2023-24 and 2024-25," shall be substituted; (vii) in paragraph 9, for the word "only", the words "or electronic credit ledger" shall be substituted. 10. In the said rules, in FORM GSTR-9C, - (a) in the Table,- (i) in Pt. II, under the heading "Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9) ", against serial number 7, under the heading " Reconciliation of Taxable Turnover",- (A) after the serial number D and the entries relating thereto, the following shall be inserted, namely, - "D1 Supplies on which tax is to be paid by ecommerce operators as per sub-section (5) of section 9 [Supplier to report]" (B) in second column, against serial number E, for the letter and brackets (A-B-C-D)" the letters and brackets (A-B-C-D-D1)" shall be substituted; (ii) in Pt. III under the heading "Reconciliation of tax paid",- (A) against serial number 9 under the heading "Reconcili....
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.... (5) of section 9 etc.) declared in Table 7B, 7C, and 7D and 7D1 above." shall be substituted; (D) in second column against table 7F, for the letters, figures and brackets "(4N - 4G)", the letters, figures and brackets "(4N - 4G- 4G1)" shall be substituted; (ii) in paragraph 6, in the Table- (A) in second column against table number 14, for the figures and word "2022-23 and 2023-24", the figures and word "2022-23, 2023-24 and 2024-25," shall be substituted; (C) after the table number 16 and entries relating thereto, the following shall be inserted, namely:- "17 Late fee will be payable as per section 47(2)". (iii) in paragraph 8, for the word "only", the words "or electronic credit ledger." shall be substituted. 11. In the said rules, after FORM GST APL-02, the following Form shall be inserted, namely: - "FORM GST APL-02A [See rules 110 and 111] Part A Provisional Acknowledgment for submission of Appeal/Application < Name of applicant >< GSTIN/Temp ID/UIN/Reference Number/BO ID with date > "Your appeal has been successfully filed against < Application Reference Number >. An appeal/application has been submitted by you on the Goods and Services Tax Appellate....
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.... Date:- 6. Personal Hearing - (All hearing dates) 7. Status of Order under Appeal- Confirmed/Modified/Rejected Confirmed - Order under Appeal is confirmed Modified - Order under Appeal is modified Rejected - - Order under Appeal is annulled 8. Order in brief: (Free text, Max 2500 characters)- 9. If demand order, then whether demand quantified: (Yes/No) (If the answer is YES, the demand quantified as follows:) Section-I Particulars Central tax State/UT tax Integrated tax Cess Total Disputed Amount Determined ....
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....nt(s): (a) (b) (c) .............. (Specify designation and office of the respondent(s)) 5. Details of the authorised representative of the applicant: (a) Name...................... Mobile ..................... Email ...................... (b) Name...................... Mobile ..................... Email ...................... ................................................................................................................. 6. Order appealed against - APL-04/Rejected APL-02 Number - Date- 7. Is place of supply involved in the dispute - Yes/No 8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed against - 9. Date of communication of the order appealed against - 10. Details of order challenged before Appellate authority/Revisional Authority: a) Number - Date - b) Order type (As per Annexure A) c) Period of dispute from (DDMMYYYY) To (DDMMYYY) (Applicable for demand related orders) 11. Details of the authority passing the order specified at Sl. no. 9: (Specify designation and Office of the said authority) 12. Name of the authorized representative (a) Name...................... ....
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....ow of order Amount deter mined by Appellate/Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order 21. Details of payment of admitted amount and pre-deposit: (a) Details of amount payable: Particulars Central Tax State/UT Tax Integrated Cess Total Amount (a) Admitted Amount (b) Pre-deposit (10% of disputed tax) (a) Admitted Amount (b) Pre-deposit (10% of disputed tax) (a) Admitted Amount (b) Pre-deposit (10% of disputed tax) (a) Admitted Amount (b) &nbs....
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....nbsp; 3 Late fee 4 Others (specify) Verification I, < ______________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. I further declare that no appeal against the impugned order has been preferred by me or my behalf before any Court or Authority or is pending before any Court or Authority. Verified today, the _____________________________________ day of ______________month______________ 20...__________ < Signature > Place: Name of the Applicant Date: Designation/Status Annexure A (Order Type ) S No List of 'Order Type' 1 Demand Order 2 Refund Order 3 Registration Order 4 Enforcement Order 5 Recovery Order 6 Other order Annexure B (Category of case under dispute or issues ....
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.... and rule specified in Appellate/ Revisionary order 14 Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15 Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16 Order accepting reply of taxpayer/order dropping show cause Notice Mention section and rule specified in Appellate/ Revisionary order 17 Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19 Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20 Order of assessment including that of a non-filer or evading registration or protective assessment Mention section and rule specified in Appellate/ Revisionary order 21 Determination of ta....
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....ever quantified and wherever applicable, Not exceeding 1000 characters in each cell) Sr. No. Issue related to As per order of adjudicating authority As determined by Appellate/Revisional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant 1 Registration 2 Revocation of registration 3 Denial/blocking of ITC 4 Short or non-payment of tax 4 Erroneous refund 5 Levy of Penalty 6 Levy of interest or late fee or fine 7 Classification dispute (mention HSN in corresponding columns of this row) 8 Any other User can add more than one Issue Order Type and Issue Related to mapping S No Type of 'Order Type' Case Summary- Issue related to 1 Demand Order 1) Short or nonpayment of tax 2) Levy of penalty 3) Levy of interest or late fee or fine 4) Cl....
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.... Date of filing - 2 Present Cross-objection being filed by: o GSTIN/Temporary ID/UIN/CRN/ARN - o Name - o e-mail id - o Contact number - o Address for communication - o Designation of officer - o Office details - o e-mail id - o Contact number - 3 Order no. - (Order of the Appellate/Revisional authority) - Date- 4 Designation alongwith jurisdiction of the officer passing the order appealed against - Designation: Jurisdiction: Order Passed by: 5 Date of communication of the order appealed against - 6 Name of the authorized representative, where available - e-mail id of said representative - Contact number of said representative 7 Details of the case under dispute - (i) Period of dispute - (ii) Amount under dispute Central tax State/UT tax Integrated tax Cess (a) Tax &nb....
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.... Verification I, < ______________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. Verified today, the _____________________________________ day of ____month________________________ 20...__________ Place : Date : Name of the person filing this cross-objection:: Designation/Status of Applicant/officer:" Summary of Issues involved and summary of reply thereto S. No Category of case under dispute or Issues involved Tab Tab Amount involved (where quantifiable) Summary of Reply 1. Misclassification of any goods or services or both Mention HSN 2. Wrong applicability of a notification issued under the provisions of this Act Mention notification no. and date 3. Incorrect determination of time of supply of goods or services or both Mention section and rule specified in Appellate/ Revisionary order 4. Incorrect determination of val....
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....y order 19. Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/Revisionary order 20. Order of assessment including that of a nonfiler or evading registration or protective assessment Mention section and rule specified in Appellate/ Revisionary order 21. Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate/ Revisionary order 22. Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate/ Revisionary order 23. Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order 24. Order rejecting/granting provisional refund Mention section and rule specified in Appellate/ Revisionary order 25. Order denying/reducing/withholding/granting refund Mention section and rule specified in Appellate/ Revisionary order 26. Issue related to provisional assessment Mention section and ....
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....nbsp; 6 Levy of interest or late fee or fine 7 Classification dispute (mention HSN in corresponding columns of this row) 8 Any other 15. In the said rules, for FORM GST APL-07, the following Form shall be substituted, namely: - "FORM GST APL-07 [See rule 111] (Application to the Appellate Tribunal under sub section (3) of Section 112) 1. Name and designation of the appellant/Office of Appellant: (a). Name (b). Designation (c). Jurisdiction (d). State/Centre 2. GSTIN/Temporary ID/UIN (of the respondent) - 3. Name of the respondent 4. Address of the respondent 5. Order appealed against - Number - Date....
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....p; Cess Total Amount Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC- 07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC- 07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant) Amount as per present appellant(c) I hereby declare that I have been duly authorized/directed by the Commissioner in accordan....
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....ices or both Mention section and rule specified in Appellate/ Revisionary order 5 Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of credit Mention section and rule specified in Appellate/ Revisionary order 6 Incorrect determination of the liability to pay tax on any goods or services or both Mention section and rule specified in Appellate/ Revisionary order 7 Whether applicant is required to be registered or has been granted suo moto registration Mention section and rule specified in Appellate/ Revisionary order 8 Whether any particular thing done by the applicant results in supply of goods or services or both Mention section and rule and Schedule specified in Appellate/ Revisionary order 9 Rejection/acceptance of application for registration Mention section and rule specified in Appellate/ Revisionary order 10 Rejection/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11 Suspension of registration Mention section and rule specified in Appella....