Central Goods and Services Tax Third Amendment Rules 2025

editor7 17 Sep 2025 14,802 Views 0 comment Print Goods and Services Tax | Notifications- Central Tax, Notifications/Circulars

Central Goods and Services Tax (Third Amendment) Rules, 2025 introduce several updates to the GST framework. Key changes include modifications to FORM GSTR-9 and FORM GSTR-9C to refine the reporting of input tax credit (ITC) and taxable turnover, particularly for e-commerce transactions. A new process for provisional refunds, based on a risk assessment system, has been implemented, with the proper officer now required to issue a refund order within seven days. The rules also establish a procedure for appeals to be heard by a single-member bench of the Goods and Services Tax Appellate Tribunal (GSTAT) for cases not involving a question of law. Additionally, new forms (FORM GST APL-02A and FORM GST APL-04A) have been added to standardize acknowledgments and order summaries for GSTAT appeals, and FORM GST APL-05 has been updated to reflect these changes. These amendments are intended to update GST compliance procedures, appeal processes, and reporting

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 13/2025–Central Tax |Dated: 17th September, 2025

G.S.R. 672(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 Services Tax 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 22^nd day 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 1^st 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 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 1^st 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 (2) of rule 90:

Provided that the 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 further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”.

5. In the said rules, in rule 110 , —

(a) in sub-rule (1), –

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

(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 Member Bench 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;

(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.”

9. In the said rules, in FORM GSTR-9, –

(a) in the Table, –

(i) in Pt. III, under the heading “Details of ITC for the financial year”, –

(A) against serial number 6, under the heading “Details of ITC availed during the financial year”, –

(I) after the serial number A, and the entries relating thereto, the following shall be inserted, namely, –

“A1	ITC of preceding financial year availed in the financial year
	(which is includedin 6A above) other than ITC reclaimed under rule 37 and rule
	37A
A2	Net ITC of the financial year
	=(A-A1)”

(II) in the entry against serial number H, the words, 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 above)”

(I-A2

(IV) for serial number M and the entries relating thereto, the following shall be substituted, namely:-

“

M	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”

”;

(I). for the entries against serial number B, the following shall be substituted, namely:-

“

ITC as per 6(B) above”

<Auto>

”;

(I) 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;

(II) after serial number H and the entries relating thereto, the following shall be inserted namely, -“

“H1

IGST Credit availed on Import of goods in next financial year”

”;

(IV). for serial number I and the entry relating thereto, the following shall be substituted namely:-

“

“I

Difference [G- (H +H1)]”

”;

(ii) in Pt. IV, under the heading “Details of tax paid as declared in returns filed during the financial year”-

(A) for serial number 9, and the entries relating thereto, the following shall be substituted, namely: –

“

9	Description	Tax Payable	Paid through cash	Paid through ITC				Total Tax Paid	Difference between Tax payable and paid
9	Description	Tax Payable	Paid through cash	Central Tax	State Tax / UT Tax	Integrated Tax	Cess	Total Tax Paid	Difference between Tax payable and paid
	1	2	3	4	5	6	7	8 = 3+4+5+6+7	2-8
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest
	Late fee
	Penalty
	Other

”;

(iii) in Pt. V, under the heading “Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.”-

(A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, the following shall be substituted, namely :-

“

10	Supplies / tax declared through Invoices / Debit Note / Amendments (+)
11	Supplies / tax reduced through Amendments / Credit Note (-)
12	ITC of the financial year reversed in the next financial year
13	ITC of the financial year availed in the next financial year
14	Differential tax paid on account of declaration in 10 & 11 above
	Description	Payable	Paid	Difference
	1	2	3	2-3”
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest

”;

“(B) under the heading “Instructions”, –

(i) for paragraph 1, the following paragraph shall be substituted namely:–

“1. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

(b) UQC: Unit Quantity Code

(d) ITC: Input Tax Credit”;

(ii) in paragraph 2A,–

(A) after the words, “financial year only”, the words “for which annual return is being filed” shall be inserted;

(B) after the words “not be reported here”, the words “until unless specifically required” shall be inserted;

(iii) in paragraph 4, –

(A) after the words, letters and figures “or FY 2023-24” the words, letters and figures “or FY 2024-25” shall be inserted;

(B) In the Table, –

(I) in second column, against table number “5D, 5E 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 30^th November of the Financial Year for which annual return is furnished and included in auto populated values intable 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, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below.

”;

(I) after the words, figures, brackets and letters “separately under 6(H) below.”, the following shall be inserted, namely: –

“However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H.”;

(II) for the figures and word “2022-23 and 2023-24” the figures and word “202223, 2023-24 and 2024-25,” shall be substituted.

(D) in second column, against table numbers 6C and 6D for the words and figures “2022-23 and 2023-24” the words and figures “2022-23, 2023-24 and 2024-25,” shall be substituted.

(E) in second column, against table number 6H after the words “shall be declared here.” the following shall be inserted, namely:–

“However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) which was availed (for the first time) should be declared in Table 6B above. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in here.

Also, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as it is to be reported in the Table 6A1 above.”;

(F) in second column, against table number 6J, after the words “this amount should be zero.”, the following shall be inserted, namely: –

“However, for FY 2024-25 onwards, the difference between the total amount of net ITC of the financial year availed through FORM GSTR-3B as per Table 6A2 and input 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, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H

Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 37A, 38, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST 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 specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 202021, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only.

”;

(I) against table number 8B, after the words and brackets “(without the CA certification).”, the following shall be inserted, namely: –

“However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here.” shall be inserted.

(J) in second column against table number 8H after the words “The input tax credit”, words “availed in the financial year” shall be inserted.

(K) after table number 8H and the entries relating thereto, the following shall be inserted, namely, –

8H1	Out of 8G, the input tax credit on Import of goods which is availed in next financial year shall be declared here.

(v) . in paragraph 7,-

(A) after the words, letters and figures “filed upto 30th November, 2024” the following shall be inserted, namely:–

“From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual return is furnished but declared in the FORM GSTR-3B filed for the months of April to October of next financial year, filed upto 30th November of next financial year.”;

(B) In the Table, –

(I) in second column, against table number “10 & 11”, after the words, letters and figures “30th November, 2024 shall be declared here” the following shall be inserted, namely:–

“From FY 2024-25 onwards, for Table 10, details of supplies or tax increased through invoices or debit note or upward amendment of the same pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30^th November of next financial year shall be declared here.

From FY 2024-25 onwards, for Table 11, details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30^th November of next financial year shall be declared here.”;

(II) in second 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 as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of GSTR-9 to be filed for next financial year only. The same shall not to be reported here .”;

(vi) in paragraph 8, in the Table, in second column, against serial numbers “15A, 15B, 15C and 15D”, “15E, 15F and 15G”, 16A, 16B, 16C, and “17&18”, 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;

(vii) in paragraph 9, for the word “only”, the words “or electronic credit ledger” shall be substituted.

10. In the said rules, in FORM GSTR-9C, –

(a) in the Table,-

(i) in Pt. II, under the heading “Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9) ”, against serial number 7, under the heading “ Reconciliation of Taxable Turnover”,–

(A) after the serial number D and the entries relating thereto, the following shall be inserted, namely, –

“

Supplies on which tax is to be paid by e- commerce operators
as per sub-section (5) of section 9 [Supplier to report]

“;

(B) in second column, against serial number E, for the letter and brackets (A-B-C-D)” the letters and brackets (A-B-C-D-D1)” shall be substituted;

(ii) in Pt. III under the heading “Reconciliation of tax paid”,-

(A) against serial number 9 under the heading “Reconciliation or rate wise liability and amount payable thereon”,-

(I) after the entry serial number “K-1” and the entries relating thereto, the following shall be inserted, namely, –

“

K- 2

Supplies on which e- commerce operator is required to pay tax as per sub- section (5) of section 9 [E- commerce operator to report]

”;

(II) in second column, against serial number Q, for the word “paid” the word “payable” shall be substituted;

(B) against serial number11, under the heading “Additional amount payable but not paid (due to reasons specified under Table 6,8 and 10 above)”,-

(I) for the word “Cash” the words and letters “cash or ITC” shall be substituted;

(II) after the entry relating to “Others”, the following entry shall be inserted, namely: –

“

Supplies on which e-commerce operator is required to pay tax as per sub-section (5) of section 9	NA
[E-commerce operator to report]

”;

(iii) In Part V under the heading “Additional liability due to on-reconciliation”, –

(i) for the word “Cash” the words and letters “cash or ITC” shall be substituted;

(ii) after the entry relating to “Others”, the following shall be inserted namely: –

“

Supplies on which e- commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report]

”;

(iv) 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 202425,” shall be substituted;

(B) after table number 7D and entries relating thereto, the following shall beinserted namely: –

“

7D1	Supplies on which tax is to be paid by e-commerce operators as per sub-section (5) of section 9 shall be declared here by the supplier.

”:

(C) in second column, against table number 7E, for the words, figures, letters and brackets “reverse charge etc.) declared in Table 7B, 7C, 7D above.” the words, figures, letters and brackets “reverse charge, supplies made sub-under section (5) of section 9 etc.) declared in Table 7B, 7C, and 7D and 7D1 above.” shall be substituted;

(D) in second column against table 7F, for the letters, figures and brackets “(4N – 4G)”, the letters, figures and brackets “(4N – 4G- 4G1)” shall be substituted;

(ii) in paragraph 6, in the Table-

(A) in second column against table number 14, for the figures and word “2022-23 and 2023-24”, the figures and word “2022-23, 2023-24 and 2024-25,” shall be substituted;

“

17	Late fee will be payable as per section 47(2).

”;

(iii) in paragraph 8, for the word “only”, the words “or electronic credit ledger.” shall be substituted.

11. In the said rules, after FORM GST APL-02, the following Form shall be inserted, namely: —

“FORM GST APL-02A
[See rules 110 and 111]
Part A

Provisional Acknowledgment for submission of Appeal/Application

“Your appeal has been successfully filed against <Application Reference Number>.

An appeal/application has been submitted by you on the Goods and Services Tax Appellate Tribunal portal which is hereby provisionally acknowledged and its acceptance/admission is subject to scrutiny by the Registry/Bench. The Provisional Acknowledgement number is <Daily Number > dated _______.”

GSTIN/Temporary ID/UIN/ENR –

Date of filing –

Time of filing –

filing/provisional acknowledgement number

–

Name of the person filing the appeal –

Appeal fees –
Transaction Id –

Name

Designation

ON Behalf of GST Appellate Tribunal

Place:

Date:

Part B

Final Acknowledgement communicating registration/rejection of Appeal/Application

Your appeal/application has been successfully filed/registered against <application reference number > dated < Date>.

GSTIN/Temporary ID/UIN/ENR –
Case Registration Number –
Date of acceptance –
Date of appearance:
Court Number:

Time:
Bench:

AR/JR/DR/R
GSTAT…..
Bench”

Your appeal/application filed vide provisional acknowledgment reference number ————- dated ——- has been rejected

Date of rejection:

AR/JR/DR/R
GSTAT………….
Bench

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”

12. 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 –

6. Order Type — Demand, Registration, Refund, Enforcement, Refund & Others

a) Ref Number – Date –

b) Personal Hearing – (All hearing dates)

7. Status of Order under Appeal- Confirmed/Modified/Rejected

Confirmed – Order under Appeal is confirmed
Modified – Order under Appeal is modified
Rejected – – Order under Appeal is annulled

8. Order in brief: (Free text, Max 2500 characters)–

9. If demand order, then whether demand quantified: (Yes/No)

(If the answer is YES, the demand quantified as follows:)

Section-I

Particulars	Central tax		State/UT tax		Integrated tax		Cess		Total
Particulars	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount
1	2	3	4	5	6	7	8	9	10	11
(a) Tax
(b) Interest
(c) Penalty
(d) Fees
(e) Others
(f) Refund

Section-II

Place of Supply/ Name of State/UT	Demand	Tax	Interest	Penalty	Other	Total
1	2	3	4	5	6	7
	Amount in dispute
	Amount Determined


Add rows

10. For Other orders and Demand orders which are not quantified

Issues as proper officer	raised	by	Issues as determined by Appellate/Revisional authority	Order by GST Appellate Tribunal

11. If remanded with directions:

a) Remanded to: (specify authority to whom remanded. Adjudicating Authority, Appellate authority, Revisional authority, any other)

b) Directions subject to which remanded, if any: (Free text, Max 1000 words)

Section-III (Anti-profiteering)

12. Order In brief: (Drop -Down Values)

a) Reduction in Price

b) Return to Recipient of Amount not passed on, along with interest

c) Deposit in Consumer Welfare Fund/s

d) Penalty Imposed (Amount to be specified)

e) Cancellation of Registration

Place:

Date:

Signature:

Designation:

Jurisdiction:”

13. In the said rules, for FORM GST APL-05, the following Form shall be substituted, namely: —

“Form GST APL-05

See rule 110(1)

Appeal to the Goods and Services Tax Appellate Tribunal

1. GSTIN/Temporary ID/UIN –

2. Name of the appellant –

3. Address of the appellant –

4. Respondent(s):

(a)

(b)

(c)

……

(Specify designation and office of the respondent(s))

5. Details of the authorised representative of the applicant:

(a) Name……………………………… Mobile…………………………… Email

(b) Name…………………………… Mobile……………………………. Email …………………………..

6. Order appealed against – APL-04/Rejected APL-02 Number – Date-

7. Is place of supply involved in the dispute – 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……………………………… Email ………………………….

(b) Name………………………………. Mobile…………………………. Email

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.

Particulars

Central Tax

State/UT Tax

Integrated Tax

Cess

Total Amount

Amou nt deter mined by Appell ate /
Revisi onal author ity, if
any

Amo unt admi tted

(B)

Amo unt under dispu te (C) (A-B) (Auto – popul ated from colu mns

3, 5,

7, 9,

10 &

11 of Table

9 of
APL-

04, wher e it is syste

m or as per altern ate flow of order

Amou nt deter mined by Appel

late /
Revisi onal author

ity, if
any

(A

Amo unt admi tted

(B)

Amo unt under dispu te (C) (A-

B) (Auto – popul ated from colu mns 3, 5, 7, 9, 10 & 11 of Table 9 of
APL- 04, wher e it is syste m or as per altern ate flow of order

Amou nt deter mined by Appel

late /
Revisi onal author ity, if
any (A

Amo unt admi tted (B)

Amo unt under dispu te (C) (A-

B) (Auto – popul ated from colu mns 3, 5, 7, 9, 10 & 11 of Table 9 of APL- 04, wher e it is syste m or as per altern ate flow of order

Amou nt deter mined by Appel late /
Revisi onal author ity, if
any (A

Amou nt admitt ed (B)

Amou nt under disput

e (C)
(A-B) (Auto –

popul ated from colum

ns 3,

5, 7,

9, 10

& 11

of Table

9 of
APL-04, where

it is
syste

m or as per altern ate flow of order

Amou nt deter mined by Appel

late /
Revisi onal author

ity, if
any

(A

Amount admitte

d (B)

Amount under dispute (C) (A-B)

(Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order

(a) Tax

(b) Interest

(c) Penalty

(d) Fees

(e) Other charges

21. Details of payment of admitted amount and pre-deposit:

(a) Details of amount payable:

Particulars	Central Tax		State/UT Tax		Integrated		Cess		Total Amount
Particulars	(a) Admitted Amount	(b) Pre- deposit (10% of disputed tax)	(a) Admitted Amount	(b) Pre deposit (10% of disputed tax)	(a) Admitted Amount	(b) Pre- deposit (10% of disputed tax)	(a) Admitted Amount	(b) Pre- deposit (10% of disputed tax)	(a) Admitted Amount	(b) Pre- deposit (10% of disputed tax)
(a) Tax
(b) Interest
(c) Penalty
(d) Fees
(e) Other charges

(b) Details of payment 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	CESS
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

Sr. No.	Description	Amount payable				Debit entry no.	Amount paid
		Integrated tax	Central tax	State/UT tax	CESS		Integrated tax	Central tax	State/UT tax	CESS
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 Authority or is pending before any Court or Authority.

Verified today, the _____________________ day of month_______ 20…

< Signature>

Place:
Name of the Applicant

Date:
Designation/Status

<span data-mce-type="bookmark" style="display: inline-block; width: 0px; overflow: hidden; line-height: 0;" class="mce_SELRES_start"></span>
[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended, vide notification No. 11/2025–Central Tax, dated the 27th March, 2025, vide number G.S.R. 201(E), dated the 27th March, 2025.

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Central Goods and Services Tax Third Amendment Rules 2025

Notification No. 13/2025–Central Tax |Dated: 17th September, 2025

9

Description

Tax Payable

Paid through cash

Paid through ITC

Total Tax

Paid

Difference between Tax payable and paid

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8 =

3+4+5+6+7

2-8

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

Other

Particulars

Central tax

State/UT tax

Integrated tax

Cess

Total

Disputed Amount

Determined Amount

Disputed Amount

Determined Amount

Disputed Amount

Determined Amount

Disputed Amount

Determined Amount

Disputed Amount

Determined Amount

1

2

3

4

5

6

7

8

9

10

11

(a) Tax

(b) Interest

(c) Penalty

(d) Fees

(e) Others

(f) Refund

Particulars

Central Tax

State/UT Tax

Integrated Tax

Cess

Total Amount

Amou nt deter mined by Appell ate / Revisi onal author ity, if any

Amo unt admi tted

(B)

Amo unt under dispu te (C) (A-B) (Auto – popul ated from colu mns

3, 5,

7, 9,

10 &

11 of Table

Amou nt deter mined by Appell ate /
Revisi onal author ity, if
any

9 of
APL-

late /
Revisi onal author

ity, if
any