The Central Government issued multiple notifications on September 17, 2025, introducing substantial amendments to CGST rules and procedures, with commencement dates primarily set for September 22, 2025, or October 1, 2025. Key changes to the CGST Rules (Notification No. 13/2025) involve revising refund procedures, requiring the officer to issue FORM GST RFD-04 within seven days (with exceptions), and substituting/adding new appellate forms and procedures, including a new rule for transferring appeals to single-member benches. Furthermore, taxpayers with an aggregate turnover up to Rs.2 crore are exempted from filing the annual return (GSTR-9) for FY 2024-25 onwards (Notification No. 15/2025). Effective October 1, 2025, provisional refunds under Section 54(6) are barred for non-Aadhaar-authenticated persons and suppliers of specific goods like pan masala and tobacco (Notification No. 14/2025). Regarding the Appellate Tribunal, the appeal filing deadline for orders communicated before April 1, 2026, is extended to June 30, 2026 (S.O. 4220), and the Principal Bench is mandated to hear specific classes of complex or nationally relevant appeals (S.O. 4219).
| Sl. No. | Date | Notification No. | Summary | Notification | Purpose |
| 1 | 17-09-2025 | Notification No. 13/2025-Central Tax | Central GST Rules amended: effective dates, rule 31A (128?140), expanded rule 39, refund FORM RFD-04 timelines, new appeal forms Notification amends Central GST Rules: commencement mostly 22 Sep 2025, with select changes effective 1 Apr and 1 Oct 2025. Key changes include substitution of “128” by “140” in rule 31A; expanded references in rule 39; refund officer to issue FORM GST RFD-04 within seven days (subject to recorded exceptions); revised appeal filing/acknowledgement forms and procedures (inserting FORM GST APL-02A, requiring Part A/B acknowledgements); new rule enabling transfer of appeals to single-member benches with safeguards; mandatory summary FORM GST APL-04A with quantified demands; extensive revisions to annual return (GSTR-9) and reconciliation (GSTR-9C) tables and instructions; multiple appellate forms substituted or added. |
Central Goods and Services Tax (Third Amendment) Rules, 2025 – 13/2025 – Central GST (CGST) | |
| 2 | 17-09-2025 | Notification No. 14/2025-Central Tax | Provisional refunds under Section 54(6) barred from Oct 1, 2025 for non-Aadhaar authentication and specified goods suppliers The notification bars provisional refunds under section 54(6) of the CGST Act for specified registered persons: those who have not completed Aadhaar authentication under rule 10B, and those engaged in supplying listed goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-identified by specified tariff headings. Interpretation of the tariff references follows the First Schedule to the Customs Tariff Act. The restriction takes effect from October 1, 2025. |
Restriction on Grant of Provisional Refund under Section 54 of the CGST Act, 2017 to Specified Registered Persons – 14/2025 – Central GST (CGST) | |
| 3 | 17-09-2025 | Notification No. 15/2025-Central Tax | Exemption from annual return filing under first proviso to section 44(1) CGST Act for turnover up to Rs 2 crore The authority, exercising powers under the first proviso to section 44(1) of the Central GST Act, exempts registered persons whose aggregate turnover in any financial year does not exceed Rs. 2 crore from filing the annual return for that financial year, effective for the financial year 2024-25 onwards, pursuant to recommendations of the Council. The exemption relieves eligible taxpayers from the statutory annual return filing requirement for the specified turnover threshold. |
Exemption from Filing GST Annual Return for Taxpayers with Turnover up to ₹ 2 Crore for the FY 2024-25 – 15/2025 – Central GST (CGST) | |
| 4 | 17-09-2025 | Notification No. 16/2025-Central Tax | Government notifies 1 October 2025 as commencement date for clauses (ii)-(iii) of s.121 and ss.122-124,126-134, Finance Act 2025 The government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122-124, and sections 126-134 of the Finance Act, 2025 (7 of 2025) shall come into force, under the power conferred by clause (b) of sub-section (2) of section 1 of that Act. This notification activates those specified statutory provisions effective that date. |
Seeks to bring in force provision of various sections of Finance Act, 2025 – 16/2025 – Central GST (CGST) | |
| 5 | 17-09-2025 | Notification No. S.O. 4219-Central Tax | Proviso to Section 109(5) CGST Act: Government directs Principal Bench to hear specified GST appeals nationwide Under the authority of the proviso to section 109(5) of the CGST Act, the Government directs that appeals in specified classes of GST cases shall be heard only by the Principal Bench: cases pending before two or more State Benches involving an identical question of law; cases raising one or more issues covered by section 14 or 14A of the IGST Act; and cases raising one or more issues covered by section 20 of the CGST Act. The notification applies nationwide as recommended by the Council. |
Notification on Cases to be Heard Exclusively by the Principal Bench of GST Applicable to Specific Classes of Cases under CGST and IGST Acts – S.O. 4219(E). – Central GST (CGST) | |
| 6 | 17-09-2025 | Notification No. S.O. 4220-Central Tax | CGST Act, 2017: Appeals allowed until 30 June 2026 for orders communicated before 1 April 2026; three-month limit thereafter The government, exercising powers under the Central Goods and Services Tax Act, 2017, notifies that appeals to the Appellate Tribunal may be filed up to 30 June 2026 for all cases where the order appealed against was communicated before 1 April 2026. For orders communicated on or after 1 April 2026, appeals must be filed within three months from the date of communication. This change applies to appeals filed under the Act and follows the Council’s recommendation. |
Notification on GST Appellate Tribunal Appeals: Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026 – S.O. 4220(E) – Central GST (CGST) |
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