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
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
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
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)
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
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.
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
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
