Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
