Notification No. 13/2025
Date: September 17, 2025
Subject: Amendment of the Central Goods and Services Tax Rules, 2017 relating to valuation, refunds, appeals, and annual return forms.
Description:
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)
Other Notifications
03/2017
This notification appoints 1 July 2017 as the date on which sections 4 to 13, 16...
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