TaxTMI 
TaxTMI 
Gujarat 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
....Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall come into force from 22nd day of September, 2025. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as "said rules"), in rule 31A, in sub-rule (2), for the figure "128", the figure "140" shall be substituted. 3. In the said rules, with effect from the 1st day of April, 2025, in rule 39, in sub-rule (1A), after the words and figures "of section 9", following shall be inserted, namely: - "of the Gujarat 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....brackets and letter "(other than B above)" shall be omitted; (III) for serial number J and the entries relating thereto, the following shall be substituted, namely :- “J Difference (I- A2 above)" (IV) for serial number M and the entries relating thereto, the following shall be substituted, namely :- .. ITC availed through ITC- 01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms) ". , (B) against serial number 7, under the heading "Details of ITC reversed and Ineligible ITC for the financial year",- (I) after serial number A and the entries relating thereto, the following shall be inserted, namely: - .. A1 As per Rule 37A A2 As per rule 38" ". , (C) against serial number 8, under the heading "Other ITC related information",- (I). for the entries against serial number B, the following shall be substituted, namely :- “ B ITC as per 6(B) <Auto> above" ". , (II). in the entries against serial number H, after the words, brackets, figure and letter "(as per 6(E) above)", the words "in the financial year" shall be inserted; (III). after serial number H and the entries relating thereto, the following shall be ins....
X X X X Extracts X X X X
X X X X Extracts X X X X
....E and 5F", after the letters and figures "FY 2023-24", the letters and figures "and FY 2024-25," shall be inserted; (II). in second column, against table numbers 5H, 5I and "5J and 5K", for the word and figures "2022-23 and 2023-24", the figures and word "2022-23, 2023-24 and 2024-25," shall be substituted; (iv) In paragraph 5, in the Table, - (A). in second column, against table number 6A, for the word "taxpayer" the words "financial year" shall be substituted; (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 30th 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, i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tax credit declared in row B to H shall be auto populated here. Ideally, this amount should be zero."; (G). for table number 6M and the entries relating thereto, the following table and entries shall be substituted, namely, - “ 6M Details of ITC availed through FORM ITC-01, FORM ITC-02 and ITC-02A (i.e. ITC availed through Forms other than GSTR 3B, TRAN-1 and TRAN-II) in the financial year shall 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, Details of input tax credit reversed 7A2, 7B, due to ineligibility or reversals 7C, 7D, 7E, required under rule 37, 37A, 38, 7F, 7G and 7H 39, 42 and 43 of the GGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the GGST 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d column, against table number 12, 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, aggregate value of reversed ITC of the financial year which has been reversed through the return filed in next financial year filed 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 30th 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or to report] ". , (iii) In Part V under the heading "Additional liability due to on-reconciliation", - (A) for the word "Cash" the 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- Supplies on which e-commerce operator is required to pay tax as per sub-section (5) of section 9 [E- commerce operator to report] (v) 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 ecommerce operators as per sub- section (5) of section 9 shall be declared here by the supplier. ". (C) in second column, again....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ------ 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" 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" 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" 11. 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 remand order: Yes / No Order Reference no .- Date of order- 1. GSTIN/Temporary ID/UIN - 2. Appeal Case Reference no. - Date :- 3. Name of the appellant - 4. Name of the Respondent - 5. Order appealed against - a) Order Type -- Demand, Registration, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ute - 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 Mobile (b) Name Mobile 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. Central Tax State/UT Tax Integrated Tax Cess Total Amount Am A A Am A A Am A A Am A A Am A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....yment of admitted amount and pre-deposit (pre-deposit 10% of the disputed admitted tax and cess) Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid Integrated tax Central tax State/UT tax CES S 1 2 3 4 5 6 7 8 9 1 Integrated tax Cash Ledger Credit Ledger 2 Central tax Cash Ledger Credit Ledger 3 State/UT tax Cash Ledger Credit Ledger 4 CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid: Sr. No. Description Amount payable Debi t entr y no. Amount paid Integrated tax Centr al tax State/U T tax CES S Integrat ed tax Centr al tax State/U T tax CES S 1 2 3 4 5 6 7 8 9 10 11 1 Interest 2 Penalty 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 Autho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der 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 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 ledge....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is 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) Classification dispute 2 Refund Order 1) Erroneous refund 3 Registration Order 1) Registration 2) Revocation of registration 4 Enforcement Order 1) Levy of penalty 2) Levy of interest or late fee or fine 5 Recovery Order 1) Denial/blocking of ITC 6 Other order Any other About Appellant Annexure D Constitution/ Identification Number Constitution of Business Statute under which incorporated Date of Commenceme nt of business Addr ess Nature of Busines s Any other relevant fact 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e/ 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 Cess Total Penalty Central Tax State/UT Tax Integrated Tax Cess Total Fees Central Tax State/UT Tax Integrated Tax Cess Total Others Central Tax State/UT Tax Integrated Tax Cess Total Refund Central Tax State/UT Tax Integrated Tax Cess Total Reliefs claimed in memorandum of cross-objections. Summary of reply (Annexure B) Grounds of Cross-objection Para-wise reply (upload separately) 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 month 20 ... day of Place : Date : <Signature> Name of the person filing this cross-objection :: Designation/Status of Applicant/ officer :" ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 - 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) 10.Is place of supply involved in the dispute- Yes/No 11.Statement of facts (As per Annexure C) 12.Grounds of appeal - 13.Prayer - 14.Category of case under dispute or Issues involved - (as per Annexure D ) 15.Details of demand: Pa rti cu lar s Central Tax State/UT Tax Integrated Tax Cess Total Amount Amou nt of Amou nt of Amo unt as Amo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Date: <Signature> Name of the Officer: Designation: Jurisdiction: Annexure A Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell) Sl No Issue related to As per order of adjudicating authority As determined by Appellate/Revi sional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant 1 Registration 2 Revocation of cancellation 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 About Respondent Annexure B Constitution of Business Address Nature of Business Any other relevant fact GSTN/T emp ID Constitution of Business Any other constitution business Addr ess Nature of business Any other relevant fact Annexure C 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 Da....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lation 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 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 for refund rejected or of wrongly obtainedrule refund being deposited claimMention section and 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 specif....