• Refund orders in FORM GST RFD-04 to be issued within 7 days, based on system-based risk evaluation.

• Officers may, with recorded reasons, deny provisional refund and proceed under Rule 92.

• Revalidation of RFD-04 no longer required.

This is effective w.e.f. 01.10.2025. 

• Provisional acknowledgment for appeals will now be issued in Part A of FORM GST APL-02A (instead of the earlier FORM GST APL-02).
• The provisos under sub-rule (1) and (2) have been omitted, reducing procedural hurdles for appellants.
• Wherever FORM GST APL-02 appeared in sub-rule (4), it now stands substituted with Part B of FORM GST APL-02A. This shift to FORM GST APL-02A (Part A & Part B) aims to modernize and digitize the appeal filing process, cutting down on redundant provisos and aligning with the broader transition towards streamlined GST Tribunal procedures.

This is effective w.e.f. 22.09.2025. 

• Transfer of Appeals to Single Member Bench – The President or Vice-President (if authorised) of the Tribunal may, suo motu or on application, transfer an appeal to a Single Member Bench, provided the case does not involve a question of law.
• Safeguard if Legal Question Involved – If, during hearing, the Single Member Bench concludes that a question of law is involved, it must record reasons in writing and refer the matter back to the President/Vice-President.
• Consistency Check Across Benches – While scrutinising or reconsidering, if it is found that the same taxable person had a similar issue already decided by a Division Bench (Judicial + Technical Member), then such cases must be heard only by a Division Bench, not a Single Member Bench.
• ₹50 Lakh Threshold Clarified – For deciding whether a matter falls within the jurisdiction of a Single Member Bench (monetary limit: ₹50 lakh under Section 109(8)), the amount is to be reckoned on a cumulative basis — covering all issues and all tax periods in the appealed order.

• The provisional acknowledgement will now be issued in Part A of FORM GST APL-02A (instead of the earlier FORM GST APL-02).
• The provisos under sub-rule (1) and (2) have been omitted, simplifying the compliance process.
• Wherever FORM GST APL-02 was mentioned in sub-rule (4), it now stands replaced with Part B of FORM GST APL-02A.
• In the second proviso of sub-rule (4), the expression “self-certified copy” has been substituted with “self-attested copy”, aligning the language with standard legal usage.

The Appellate Tribunal must, along with its main order under Section 113(1), issue (or cause to be issued) a summary of the order in FORM GST APL-04A. This summary must clearly indicate the final amount of demand confirmed by the Tribunal. This is effective w.e.f. 22.09.2025. 

A. ITC Reporting Restructured –  

• New rows A1 & A2 in Table 6 introduced to separately capture:

  • A1: ITC of preceding financial year availed in current FY (excluding reclaims under Rule 37/37A).

  • A2: Net ITC of the current FY.

• ITC reclaimed logic revised: clear distinction between “first-time availment”, “reversal” and “reclaim” under different tables.

• Rule 37 & 37A reversals now explicitly captured under 7A1, 7A2.

• Imports – new disclosure H1: IGST Credit availed on imports in next FY.

B. Tax Paid Disclosure (Table 9)

Revamped table to show tax payable vs. tax paid with a new reconciliation column for differences. Segregation by mode: cash vs ITC.

C. Next Financial Year Adjustments (Point V)

D. Instruction Clarifications

• Paragraph 4 instructions revised for FY 2024-25 onwards: cut-off linked to Nov 30 of next FY.

• New table 6A1 created for ITC of preceding FY claimed in April–Oct returns of next FY.

• Detailed guidance given on where to report reclaimed ITC (depends on whether reversal was under Rule 37/37A or otherwise).

• Major integration of Section 9(5) supplies (i.e., cases where tax is payable by e-commerce operators) in reconciliation and reporting.

• Clarity added that payments can be through cash or ITC.

• Late fee separately reported as per section 47(2).

• Applicability extended to FY 2024-25.

• Part A – Provisional acknowledgment upon filing, with a unique provisional number.

• Part B – Final acknowledgment confirming registration of the appeal/application, or recording its rejection, withdrawal, or dismissal due to lack of jurisdiction/place of supply issues.

Inserted under Rule 113(2), this form standardizes the manner in which GSTAT will issue a summary of its orders. It captures:

• Whether the order is confirmed, modified, rejected, or remanded.

• Key particulars such as taxpayer details, order reference, demand status, quantified tax/interest/penalty/refund amounts, and jurisdictional breakup.

• Directions in case of remand, and structured outcomes for anti-profiteering matters.