Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
New rule 9A is inserted to allow electronic grant of GST registration within three working days based on system-based risk analysis.New rule 14A introduces an optional registration scheme for taxpayers having monthly output tax liability up to ₹2.5 lakh.Procedures for withdrawal from the option, Aadhaar authentication, and related registration forms are prescribed.Effective Date of Notification:1 November 2025
New rule 9A is inserted to allow electronic grant of GST registration within three working days based on system-based risk analysis.New rule 14A introduces an optional registration scheme for taxpayers having monthly output tax liability up to ₹2.5 lakh.Procedures for withdrawal from the option, Aadhaar authentication, and related registration forms are prescribed.Effective Date of Notification:1 November 2025
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.17-2025Effective Date:18th October, 2025Previous Notification:Not mentioned in the notification.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.17-2025Effective Date:18th October, 2025Previous Notification:Not mentioned in the notification.
Rule 31A valuation limit is increased from 128 to 140.Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.Effective Date of Notification:22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)
Rule 31A valuation limit is increased from 128 to 140.Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.Effective Date of Notification:22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.Restriction applies for refunds under section 54 of the CGST Act.Effective Date of Notification:1 October 2025
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.Restriction applies for refunds under section 54 of the CGST Act.Effective Date of Notification:1 October 2025
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.The exemption applies from financial year 2024–25 onwards.Relief is granted under section 44 of the CGST Act.Effective Date of Notification:17 September 2025
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.The exemption applies from financial year 2024–25 onwards.Relief is granted under section 44 of the CGST Act.Effective Date of Notification:17 September 2025
Provisions of sections 121(ii) and (iii), sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 are notified.The notification brings into force amendments relating to GST law and allied matters.Effective Date of Notification:1 October 2025
Provisions of sections 121(ii) and (iii), sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 are notified.The notification brings into force amendments relating to GST law and allied matters.Effective Date of Notification:1 October 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 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
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
