{"id":360655,"date":"2025-09-18T14:30:06","date_gmt":"2025-09-18T09:00:06","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=360655"},"modified":"2025-09-18T15:31:08","modified_gmt":"2025-09-18T10:01:08","slug":"central-goods-and-services-tax-third-amendment-2025-legal-compliance-update","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/","title":{"rendered":"Central GST Third Amendment Rules, 2025: Key Reforms and Implications"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p>On 17-9-2025, the Ministry of Finance notified the <span style=\"font-weight: bold;\">Central Goods and Services Tax (Third Amendment) Rules, 2025<\/span>, aimed at streamlining refund procedures, refining appellate mechanisms, and enhancing reporting formats in annual returns and reconciliation statements. This Amendment Rule will come into effect form <span style=\"font-weight: bold;\">22-9-2025<\/span>. Notably, certain provisions have distinct effective dates:<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\n<p>Rule 39 Amendment: Deemed effective from 1-4-2025<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Rule 91 Amendment: Effective from 1-10-2025<\/p>\n<\/li>\n<\/ol>\n<h3>Key Points of Central GST Third Amendment 2025:<\/h3>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>The Third Amendment amends the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ASQoWD69\" target=\"_blank\">Central Goods and Services Tax Rules, 2017<\/a>, reflecting the government&#8217;s commitment to:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Streamlining refund and appeal mechanisms<\/p>\n<\/li>\n<li>\n<p>Enhancing transparency in ITC reporting<\/p>\n<\/li>\n<li>\n<p>Addressing complexities in e-commerce taxation<\/p>\n<\/li>\n<li>\n<p>Improving reconciliation between financial statements and GST returns<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The Valuation multiplier for actionable claims such as lottery tickets has been revised from <span style=\"font-weight: bold;\">128 to 140<\/span> under <span style=\"font-weight: bold;\">Rule 31A (2)<\/span>. This change directly impacts the tax computation for businesses engaged in lottery, betting, and gambling activities.<\/p>\n<\/li>\n<li>\n<p>Under <span style=\"font-weight: bold;\">Rule 39 (1A)<\/span>, the scope of input tax credit distribution by Input Service Distributors (ISDs) has been expanded to include supplies under reverse charge as per sections 5(3) and 5(4) of the Integrated GST Act. This ensures a more inclusive and accurate distribution of ITC across branches and units of businesses operating in multiple states.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Rule 91(2)<\/span> has been substituted to mandate that refunds be processed based on system-driven risk evaluation, with the proper officer required to issue <span style=\"font-weight: bold;\">FORM GST RFD-04<\/span> within <span style=\"font-weight: bold;\">seven days<\/span> of acknowledgment. This automation is expected to reduce delays and enhance refund efficiency.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Rule 110<\/span> has been revised to introduce <span style=\"font-weight: bold;\">FORM GST APL-02A<\/span>, replacing the earlier APL-02 and dividing the appeal process into Part A (acknowledgment) and Part B (submission).<\/p>\n<\/li>\n<li>\n<p>A new <span style=\"font-weight: bold;\">Rule 110A<\/span> empowers the President or Vice-President of the Appellate Tribunal to assign appeals to a <span style=\"font-weight: bold;\">Single Member Bench<\/span> if the matter does not involve a question of law. If a similar issue has already been adjudicated by a Bench comprising both a Technical and Judicial Member, future appeals on the same issue must follow the same composition.<\/p>\n<\/li>\n<li>\n<p>Additionally, the <span style=\"font-weight: bold;\">&#8377;50 lakh threshold under Section 109(8)<\/span> will now be calculated cumulatively across all issues and tax periods covered in the appealed order, ensuring consistency and fairness in bench allocation.<\/p>\n<\/li>\n<li>\n<p>Rule 113(2) has been substituted to require the Appellate Tribunal to issue a <span style=\"font-weight: bold;\">summary of its order in FORM GST APL-04A<\/span>, clearly indicating the final amount of demand confirmed.<\/p>\n<\/li>\n<li>\n<p>The annual return <span style=\"font-weight: bold;\">FORM GSTR-9<\/span>, has been amended as follows:<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\n<p><span style=\"font-weight: bold;\">Table 6A1:<\/span> <span style=\"font-weight: bold;\">Input Tax Credit<\/span> (&#8216;ITC&#8217;) of previous FY availed in April&#8212;October of current FY.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Table 6H1:<\/span> IGST credit availed on imports in next FY.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Table 7A&#8212;7H:<\/span> Consolidated ITC reversals under Rules 37, 37A, 38, 39, 42, 43 and section 17(5).<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Table 13:<\/span> ITC availed in next FY for supplies received in current FY.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Table 14:<\/span> Differential tax paid due to adjustments in Tables 10 &amp; 11.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<li>\n<p>In <span style=\"font-weight: bold;\">FORM GSTR-9C<\/span>, which reconciles audited financials with GST returns, new rows have been added to account for supplies where tax is payable by <span style=\"font-weight: bold;\">e-commerce operators<\/span> under <span style=\"font-weight: bold;\">Section 9(5)<\/span>.<\/p>\n<\/li>\n<li>\n<p>This includes <span style=\"font-weight: bold;\">Row D1<\/span> in Part II and <span style=\"font-weight: bold;\">Row K2<\/span> in Part III, ensuring that both suppliers and e-commerce platforms accurately report their respective liabilities. The terminology has been updated to reflect &#8220;payable&#8221; rather than &#8220;paid,&#8221; and additional liabilities can now be settled <span style=\"font-weight: bold;\">through either cash or ITC<\/span>.<\/p>\n<\/li>\n<li>\n<p>Late fee reporting has been formalized under <span style=\"font-weight: bold;\">Section 47(2)<\/span>, and references to the electronic credit ledger have been incorporated to reflect modern digital practices.<\/p>\n<\/li>\n<li>\n<p>The Instructions to <span style=\"font-weight: bold;\">FORM GSTR-9 and GSTR-9C<\/span> have been extensively updated to reflect changes applicable from FY 2024&#8212;25 onwards, including revised definitions, updated table references, and clarified reporting logic for ITC availed, reversed, and reclaimed across financial years.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">FORM GST APL-02A<\/span> is introduced marking a significant step toward digitizing and streamlining the <span style=\"font-weight: bold;\">appeals process<\/span>. By splitting the form into two parts and aligning it with the revised rules, the government has made it easier for taxpayers to file and track appeals electronically.<\/p>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Explore key changes under the Central GST Third Amendment 2025, covering refunds, ITC, appeals, and e-commerce, reinforcing the government&#8217;s commitment to a robust, agile, and digitally responsive GST system, effective from 22 September 2025.<\/p>\n","protected":false},"author":67525,"featured_media":360672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[89348,89353,89355,55012,89350,89351,89356,89352,88579,29467,88576,89349,70428,89357,26374,89354,89358],"class_list":["post-360655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-cgst-amendment-2025","tag-e-commerce-gst","tag-e-commerce-taxation","tag-electronic-credit-ledger","tag-form-gstr-9","tag-form-gstr-9c","tag-gst-annual-return","tag-gst-appeals","tag-gst-compliance","tag-gst-council","tag-gst-refunds","tag-gst-rule-changes","tag-gst-tribunal","tag-indian-tax-reform","tag-input-tax-credit","tag-itc-reconciliation","tag-ministry-of-finance-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Central GST Third Amendment Rules 2025 Explained | SCC Times<\/title>\n<meta name=\"description\" content=\"Central GST Third Amendment 2025 introduces key changes in refund, ITC, appeals, and e-commerce tax compliance\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Central GST Third Amendment Rules, 2025: Key Reforms and Implications\" \/>\n<meta property=\"og:description\" content=\"Central GST Third Amendment 2025 introduces key changes in refund, ITC, appeals, and e-commerce tax compliance\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-18T09:00:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-18T10:01:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Shubhi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Central GST Third Amendment Rules, 2025: Key Reforms and Implications\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Shubhi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/\",\"name\":\"Central GST Third Amendment Rules 2025 Explained | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp\",\"datePublished\":\"2025-09-18T09:00:06+00:00\",\"dateModified\":\"2025-09-18T10:01:08+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac\"},\"description\":\"Central GST Third Amendment 2025 introduces key changes in refund, ITC, appeals, and e-commerce tax compliance\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp\",\"width\":800,\"height\":533,\"caption\":\"Central GST Third Amendment 2025\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Central GST Third Amendment Rules, 2025: Key Reforms and Implications\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac\",\"name\":\"Shubhi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g\",\"caption\":\"Shubhi\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/shubhi\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Central GST Third Amendment Rules 2025 Explained | SCC Times","description":"Central GST Third Amendment 2025 introduces key changes in refund, ITC, appeals, and e-commerce tax compliance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/","og_locale":"en_US","og_type":"article","og_title":"Central GST Third Amendment Rules, 2025: Key Reforms and Implications","og_description":"Central GST Third Amendment 2025 introduces key changes in refund, ITC, appeals, and e-commerce tax compliance","og_url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2025-09-18T09:00:06+00:00","article_modified_time":"2025-09-18T10:01:08+00:00","og_image":[{"width":800,"height":533,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.jpg","type":"image\/jpeg"}],"author":"Shubhi","twitter_card":"summary_large_image","twitter_title":"Central GST Third Amendment Rules, 2025: Key Reforms and Implications","twitter_misc":{"Written by":"Shubhi","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/","url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/","name":"Central GST Third Amendment Rules 2025 Explained | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp","datePublished":"2025-09-18T09:00:06+00:00","dateModified":"2025-09-18T10:01:08+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac"},"description":"Central GST Third Amendment 2025 introduces key changes in refund, ITC, appeals, and e-commerce tax compliance","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp","width":800,"height":533,"caption":"Central GST Third Amendment 2025"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Central GST Third Amendment Rules, 2025: Key Reforms and Implications"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac","name":"Shubhi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g","caption":"Shubhi"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/shubhi\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":253649,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/03\/cbic-issues-central-goods-and-services-tax-seventh-amendment-rules-2021\/","url_meta":{"origin":360655,"position":0},"title":"CBIC issues Central Goods and Services Tax (Seventh Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"September 3, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29, 2021. The Central Goods and Services Tax Rules provide that if any registered person has not furnished the statement in FORM GST CMP-08 for two consecutive years, although\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216042,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/24\/gst-council-decision-relating-to-changes-in-law-and-procedure\/","url_meta":{"origin":360655,"position":1},"title":"GST Council decision relating to changes in &#8220;law and procedure&#8221;","author":"Bhumika Indulia","date":"June 24, 2019","format":false,"excerpt":"The 35th GST Council Meeting was held on 21-06-2019 under the chairmanship of Union Finance & Corporate Affairs Minister Nirmala Sitharaman. This was the first meeting of the Council after the swearing in of the new Government. The meeting was also attended by Union Minister of State for Finance &\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270680,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/26\/manner-of-determining-input-tax-credit-introduced-vide-rajasthan-goods-and-services-tax-amendment-rules-2022\/","url_meta":{"origin":360655,"position":2},"title":"Manner of determining input tax credit introduced vide Rajasthan Goods and Services Tax (Amendment) Rules, 2022","author":"Editor","date":"July 26, 2022","format":false,"excerpt":"On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the Rajasthan Goods and Services Tax Rules, 2017. The Amendment Rules has come into effect from 05-07-2022. Key Amendment: - In Rule 21A (4), a new proviso has been\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258518,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":360655,"position":3},"title":"Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"December 15, 2021","format":false,"excerpt":"The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021. The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In Rule 90, in sub\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249722,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/12\/gujarat-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":360655,"position":4},"title":"Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"June 12, 2021","format":false,"excerpt":"On June 02, 2021, the Finance Department of Gujarat has issued the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021 to amend the Gujarat Goods and Services Tax Rules, 2017. The following amendments have been made: Rule 90 (3), which specifies the filing of the refund, a new proviso\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":365541,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/01\/gst-fourth-amendment-rules-2025-legal-news\/","url_meta":{"origin":360655,"position":5},"title":"GST (Fourth Amendment) Rules 2025: Electronic Registration, Aadhaar Authentication &amp; New Threshold Options","author":"Kriti","date":"November 1, 2025","format":false,"excerpt":"Vide this amendment, the electronic grant of GST registration will be given in 3 working days.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"GST Fourth Amendment Rules 2025","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/GST-Fourth-Amendment-Rules-2025.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/GST-Fourth-Amendment-Rules-2025.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/GST-Fourth-Amendment-Rules-2025.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/GST-Fourth-Amendment-Rules-2025.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/360655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67525"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=360655"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/360655\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/360672"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=360655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=360655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=360655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}