Central Goods and Services Tax (Third Amendment) Rules, 2025.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,

SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATIONNo. 13/2025–Central Tax

New Delhi, the 17thday of September, 2025

G.S.R… (E.)In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and ServicesTax Rules, 2017, namely: —

1.Short title and commencement. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2025.

(2) Save as otherwise provided in these rules, they shall come into force from 22ndday of September, 2025.

2.In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the 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 1stday 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 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 1stday 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 thatthe 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 furtherthat the order issued inFORM GST RFD-04shallnot 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;

(ii)the proviso shall be omitted;

(b) in sub-rule (2), the proviso shall be omitted;

(c) in sub-rule (4), for the words, letters and figures “in FORM GST APL-02”, wherever they occur, the words, letters and figures “ in Part B of FORM GST APL-02A” shall be substituted.

6.In the said rules, after rule 110, the following rule shall be inserted, namely: —”110A. Procedure for the Appeals to be heard by a single Member Bench. –

2(1) The President or the Vice-President if so authorised by the President in respect of any State Bench, may either on his own motion or an application filed by the parties to the appeal, scrutinise the appeal and transfer such appeal to any single MemberBench within the respective State if the appeal does not involve a question of law.

(2) In case the single Member Bench, while hearing the appeal allotted under sub-rule (1), comes to a conclusion that the appeal may involve a question of law, such Bench shall for reasons to be recorded in writing send back the appeal to the President or the Vice-President, as the case may be, for reconsideration.

(3) During the scrutiny of appeal under sub-rule (1) or reconsideration of appeal under sub-rule (2), the fact as to whether in respect of the same taxable person within a State, the same issue for the same or a different tax period has already been heard or decided by a Bench comprising of a Technical Member and a Judicial Member, shall be taken into consideration and where such a matter exists, the appeal shall be heard by a Bench comprising of a Technical Member and a Judicial Member.

(4) For the purpose of reckoning the amount of fifty lakh rupees under sub-section (8) of section 109, the cumulative tax or input tax credit involved, or the amount of fine, fee or penalty, shall be determined with reference to all issues and all tax periods covered in the order appealed against.”.

7.In the said rules, in rule 111, —

(a)in sub-rule (1), –

(i)after the words “provisional acknowledgement”, the words, letters and figures “in Part A of FORM GST APL-02A” shall be inserted;

(ii)the proviso shall be omitted;

(b) in sub-rule (2), the proviso shall be omitted;

(c) in sub-rule (4), –

(i)for the words, letters and figures “in FORM GST APL-02”, wherever they occur, the 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