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 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 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).
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)
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
