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 The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017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 The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017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
This notification replaces the explanation defining Nominated Agency, expanding its scope to include entities in Lists 13, 14, 15 of Customs Notification 45/2025. It aligns GST rules with updated customs facilitation measures for import and supply under nominated schemes. This ensures unified treatment across customs and GST for designated agencies.Issued for earlier notification?Yes — it amends Notification 26/2018–CT (Rate).
This notification replaces the explanation defining Nominated Agency, expanding its scope to include entities in Lists 13, 14, 15 of Customs Notification 45/2025. It aligns GST rules with updated customs facilitation measures for import and supply under nominated schemes. This ensures unified treatment across customs and GST for designated agencies.Issued for earlier notification?Yes — it amends Notification 26/2018–CT (Rate).
This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
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.
This corrigendum corrects errors such as replacement of certain words (“परिवहन के” changed to “परिवहन में”), corrections in numbering (e.g., “1.” replaced with “(b)”), and replacing terms such as “केंद्रीय कर” with “संघ राज्य कर” wherever needed. Corrections apply to CGST, IGST and UTGST versions of Notification 15/2025. These corrections ensure accurate interpretation and avoid misapplication.Issued for earlier notification?Yes — issued specifically to correct Notification 15/2025, dated 17 September 2025.
This corrigendum corrects errors such as replacement of certain words (“परिवहन के” changed to “परिवहन में”), corrections in numbering (e.g., “1.” replaced with “(b)”), and replacing terms such as “केंद्रीय कर” with “संघ राज्य कर” wherever needed. Corrections apply to CGST, IGST and UTGST versions of Notification 15/2025. These corrections ensure accurate interpretation and avoid misapplication.Issued for earlier notification?Yes — issued specifically to correct Notification 15/2025, dated 17 September 2025.
This corrigendum corrects sequential lettering errors in clauses appearing in the Schedule to Notification No. 09/2025–Integrated Tax (Rate). The amendments are purely technical and ensure correct clause sequencing for accurate interpretation.Issued for earlier notification?Yes — it corrects Notification No. 09/2025–Integrated Tax (Rate).
This corrigendum corrects sequential lettering errors in clauses appearing in the Schedule to Notification No. 09/2025–Integrated Tax (Rate). The amendments are purely technical and ensure correct clause sequencing for accurate interpretation.Issued for earlier notification?Yes — it corrects Notification No. 09/2025–Integrated Tax (Rate).
This corrigendum corrects certain errors in Notification No. 10/2025–Integrated Tax (Rate), including revision of the IGST rate from 2.5% to 5% at a specified entry and renumbering of clauses for clarity and consistency. The corrections are technical in nature and intended to remove ambiguities without altering the overall scope of exemptions. It ensures accurate application of the notification as originally intended.Issued for earlier notification?Yes — it corrects Notification No. 10/2025–Integrated Tax (Rate).
This corrigendum corrects certain errors in Notification No. 10/2025–Integrated Tax (Rate), including revision of the IGST rate from 2.5% to 5% at a specified entry and renumbering of clauses for clarity and consistency. The corrections are technical in nature and intended to remove ambiguities without altering the overall scope of exemptions. It ensures accurate application of the notification as originally intended.Issued for earlier notification?Yes — it corrects Notification No. 10/2025–Integrated Tax (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
