TaxTMI 
TaxTMI 
Central Goods and Services Tax (Third Amendment) Rules, 2025
X X X X Extracts X X X X
X X X X Extracts X X X X
....igures "of section 9", following shall be inserted, 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; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....words, figures and letters "in Part B of FORM GST APL-02A" shall be substituted; (ii) in the second proviso, for the words "self-certified copy" the words "self-attested copy" shall be substituted. 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 = 3+4+5+6+7 2-8 Integrated Tax Central Tax State/UT Tax Cess 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 per....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d; (B) after table number 6A and the entries relating thereto, the following shall be inserted namely, - "6A1 ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30^th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall 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: - ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....all be declared here. " (H) for table number "7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H" and the entries relating thereto, the following table and entries shall be substituted namely, - "7A, 7A1, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 37A, 38, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 202021, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. " (I) against table number 8B, after the words and brackets "(without the CA certification).", the followin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....upto 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details."; (III) in second column, against table number 13, after the letters, words and figures "and 2023-24, the registered person shall have an option to not fill this table" the following shall be inserted, namely:- "For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed upto 30^th November, of next financial year shall be declared here. Table 4(A) of FORM GSTR-3B of April to October of next financial year may be used for filling up these details. However, any ITC which was reversed in any of the financial years as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of GSTR-9 to be filed for next financial year only. The same shall not to be reported here ."; (vi) in paragraph 8, in the Table, in second column, against serial numbers "15A, 15B, 15C and 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....words and letters "cash or ITC" shall be substituted; (B) after the entry relating to "Others", the following shall be inserted namely: - "Supplies on which e- commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report] (iv) after part V, the following shall be inserted, namely: - "17 Late fee payable and paid Description Payable Paid 1 2 3 A 1ntegrated Tax B Central Tax C State Tax/UT Tax" (b) under the heading "Instructions",- (i) in paragraph 4, in the Table, - (A) in second column, 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; (B) after table number 7D and entries relating thereto, the following shall be inserted namely: - "7D1 Supplies on which tax is to be paid by e-commerce operators as per sub-section (5) of section 9 shall be declared here by the supplier". (C) in second co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Bench" OR Your appeal/application filed vide provisional acknowledgment reference number ------ dated ------ has been rejected Date of rejection: AR/JR/DR/R GSTAT ......................... Bench OR Your appeal/application having provisional acknowledgment reference number ------ dated ------ has been dismissed as withdrawn Date of Dismissal: AR/JR/DR/R GSTAT ......................... Bench" OR Your appeal/application having provisional acknowledgment reference number ------ dated ------ has been Rejected due to Wrong Jurisdiction Date of Rejection: AR/JR/DR/R GSTAT ......................... Bench" OR Your Appeal/application having provisional acknowledgment reference number ------ dated ------ has been rejected due to wrong applicability of place of supply issue. Date of rejection: AR/JR/DR/R GSTAT ......................... Bench" 12. In the said rules, after FORM GST APL-04, the following Form shall be inserted, namely: - "Form GST APL-04 A [See rule 113(2)] Summary of the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal Whether rema....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (f) Refund Section-II Place of Supply/ Name of State/ UT Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Amount in dispute Amount Determined Add rows 10. For Other orders and Demand orders which are not quantified Issues as raised by proper officer Issues as determined by Appellate/Revisional authority Order by GST Appellate Tribunal &nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
................... (b) Name...................... Mobile ..................... Email ...................... ................................................................................................................. 13. Act (CGST/ SGST/ IGST/ Cess) 14. Details of the case under dispute: a) Brief issue of the case under dispute b) Category of case under dispute (As per Annexure B) c) Market value of goods, where goods have been seized 15. Case Summary (As per Annexure C) 16. About Appellant (As per Annexure D) 17. Statement of facts (As per Annexure E) 18. Grounds of appeal 19. Prayer 20. Details of demand created, disputed and admitted. Particulars Central Tax State/UT Tax Integrated Tax 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 Amount deter mined by Appel late/Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (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) Tax (b) Interest (c) Penalty (d) Fees (e) Other charges (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed admitted tax and cess) Sr.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; 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: De....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; 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 Appellate/ Revisionary order 12 Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13 Denial of facility to pay tax under composition scheme Mention section 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 taxp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection and rule specified in Appellate/ Revisionary order 30 Order relating to rectification/withdrawal of an earlier order Mention section and rule specified in Appellate/ Revisionary order 31 Order creating/modifying/withdrawing demand under earlier Law Mention section and rule specified in Appellate/ Revisionary order 32 Order permitting payment in instalments Mention section and rule specified in Appellate/ Revisionary order 33 Order relating to provisional attachment of property Mention section and rule specified in Appellate/ Revisionary order 34 Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36 Anti profiteering related matter 37 Others- 38 Issues related to Place....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; Appellant to state in free text form as follows: Appellant to mention: (a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.) (b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.) (c). date of its constitution (d). constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.) (e). Address of its Head Office and address of its principal place of business in State (f). GSTIN/Temp Id and date from which registered under GST (g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.) (h). Any other relevant fact in view of the appellant" Annexure E Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ acknowledgment no. Action By Date Brief Narration &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds - 8 Summary of Issues involved and summary of reply thereto - Annexure A 9 Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the taxpayer or the Commissioner of State/Central tax/UT tax, as the case may be - OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objection - 10 Demand Table Category Tax As per order of adjudicating authority As determined by Appellate/Revisional authority As per the person filing this cross objection Tax Central Tax State/UT Tax Integrated Tax Cess Total Interest Central Tax State/UT Tax Integrated Tax Cess Total Penalty Central Tax State/UT Tax Integrated Tax &nb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion section and rule specified in Appellate/ Revisionary order 4. Incorrect determination of value of supply of goods or services 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/ Revisiona....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l 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 rule specified in Appellate/ Revisionary order 27. Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74 Mention section and rule specified in Appellate/ Revisionary order 28. Excess ITC availed/utilized determined u/s 74 Mention section and rule specified in Appellate/ Revisionary order 29. Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property Mention section and rule specified in Appellate/ Revisionary order 30. Order relating to rectification/withdrawal of an earlier order Mention section and rule specified in Appellate/ Revisionary order 31. Order creating/modifying/withdrawing demand under earlier law Mention section and rule ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (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 - 6. Complete Designation, along with jurisdiction of the Appellate Authority/Revisional Authority passing the order appealed against - 7. Date of communication of the order appealed against - 8. Details of the case under dispute: a. Brief issue of the case under dispute b. Period of dispute - c. Case Summary (As per Annexure A) d. Market value of seized goods, where one of the issues involved is seizure/confiscation of goods 9. About Respondent (As per Annexure B) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....opulated 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 accordance with sub-section (3) of Section 112 of the Act to file this application before the Appellate Tribunal and a true copy of the said direction/authorization is being upload....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onary order 4 Incorrect determination of value of supply of goods or services 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 r....