The notification amends CGST Rules, mainly includes:
- Rule 31A(2): Valuation factor changed by substituting 128 with 140 (impacts value of supply of lottery).
- Rule 39(1A): Clarifies reverse charge references to CGST Act section 9 and IGST Act section 5(3) and 5(4); effective 1st April 2025.
- Rule 91(2): Provisional refund order in FORM GST RFD-04 within 7 days based on risk; officer may skip provisional refund and proceed under rule 92; no revalidation of RFD-04; effective 1st October 2025.
- Appeals: CGST Rule 110 updated to use new FORM GST APL-02A; new rule 110A enables single-member bench transfers where no question of law is involved; ties to section 109(8) threshold of INR 50 lakh; rule 113(2) introduces summary order FORM GST APL-04A.
- Annual return changes (GSTR-9): New ITC rows (A1, A2, H1, etc.); clearer placement of reclaimed ITC with references to CGST Rules 37, 37A, 38, 39, 42, 43; revised Part V timing notes for FY 2024-25 onward; applicable from date of notifying in official gazatte.
- Reconciliation statement (GSTR-9C): Adds fields for supplies covered by section 9(5) of CGST Act; late fee reference aligned to section 47(2); clarifies “payable” vs “paid”; applicable from date of notifying in official gazatte.
The notification is applicable from 22nd September 2025, unless otherwise stated.