Rule 31A valuation limit is increased from 128 to 140.
Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.
FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.
New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.

Effective Date of Notification:
22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)