GST Notification 13/2025:

Notification No. 13/2025–CT amends the CGST Rules, 2017 to introduce changes in various compliance areas: modifying rule 31A (thresholds etc.), updating rule 39 for clarity on when certain sections of the CGST Act or IGST Act apply, revising refund processing under rule 91 (including a requirement for the proper officer to issue certain refund orders within seven days), and introducing new procedural rules for appeals (e.g. new forms for acknowledgments/orders in appellate proceedings). Most provisions come into force from 22 September 2025, though some are retrospective (from 1 April 2025) or have later effective dates.