Based on the 56th GST Council meeting held on September 3, 2025, the Central Board of Indirect Taxes and Customs (CBIC) has issued a series of notifications to amend GST rules, procedures, and rates. These changes are effective from various dates, with most rate-related notifications becoming active on September 22, 2025. Rule amendments include changes to forms like GSTR-9 and GSTR-9C, while new notifications specify that taxpayers with an annual turnover of less than Rs. 2 crore are exempt from filing annual returns for the financial year 2024-25 onwards. New sections of the Finance Act, 2025, related to anti-profiteering measures, are also being brought into force on October 1, 2025. In terms of GST rates, a new schedule supersedes previous notifications, introducing new rates for various goods, including a 6% tax on bricks and a 2.5% tax on handicrafts. The GST rate on goods imported for petroleum operations has been set at 9%, and changes have been made to rates on specific services like insurance and local delivery. Finally, the notifications also address the functioning of the GST Appellate Tribunal (GSTAT), setting specific timelines for filing appeals and identifying cases to be heard exclusively by the Principal Bench.
| Notification No. | Subject | Relating to |
| Notification No.13/2025-Central Tax
(w.e.f. 22.09.2025 or as stated in the Notification) |
Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. | GST Rules 2017 amended –
Rules 31A, 39, 91, 110, 110A, 111 and 113 Forms GSTR -9, GSTR-9C, GST APL-02A, GST APL-04A, GST APL-05, GST-APL-06 and GST APL-07 |
| Notification No.14/2025-Central Tax
(w.e.f. 01.10.2025) |
Seeks to notify category of persons under section 54(6). | Category of registered person who shall not be allowed refund on provisional basis under section 54 of CGST Act, 2017 (Persons who have not undergone Aadhaar authentication; Suppliers of areca nuts, pan masala, Tobacco etc) |
| Notification No.15/2025-Central Tax
(w.e.f. 17.09.2025) |
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return. | Exemptions from filing of annual return for the financial year 2024-25 onwards to registered person aggregate turnover in any financial years is upto Rs. 2 crore |
| Notification No.16/2025-Central Tax
(w.e.f. 01.10.2025) |
Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force | 1st October, 2025 to be the date from which section 121 (ii) and (iii), sections 122, 123, 124 and Sections 126 to 134 of CGST Act, 2017 will come into force. These relate to anti-profiteering |
New GST Rate Notifications to implement 56th GST Council Meeting decisions
Based on recommendations of 56th GST Council meeting held on 03.09.2025, CBIC has issued following Notifications, all dated 17.09.2025 to implement its recommendations in relation to GST Rates on Goods and Services and Compensation Cess:
| Notification No. | Subject | Relating to |
| Notification No.9/2025-Central Tax (Rate) | Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. | New CGST rates on various goods as per Schedule I to VII under tax slabs of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% |
| Notification No.10/2025-Central Tax (Rate) | Seeks to supersede Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017. | New list of exemptions to intra-State supplies of goods as per description and Chapter / Heading / Tariff item |
| Notification No.11/2025-Central Tax (Rate) | Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017. | Change in GST rate on goods imported for petroleum operations (9%) |
| Notification No.12/2025-Central Tax (Rate) | Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018. | Change in GST rate in relation to old and used LPG / CNG / Diesel driven / SUV’s as per Schedule II / III of Notification No. 9/2025-Central Tax (Rate) (9% or 20%) |
| Notification No.13/2025-Central Tax (Rate) | Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018 | Change in GST rates in relation to handicrafts as per description of goods notified (2.5%) |
| Notification No.14/2025-Central Tax (Rate) | Seeks to notify GST rate for bricks. | Change in GST rates in relation to bricks (fly ash bricks; fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks; earthen or roofing tiles) (6%) |
| Notification No.15/2025-Central Tax (Rate) | Seeks to amend Notification No 11/2017 – Central Tax (Rate) dated 28th June, 2017 on GST rates on services | List of change in GST rates on various services with or without input tax credit. |
| Notification No.16/2025-Central Tax (Rate) | Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28th June, 2017 | List of change in GST rates on life insurances services, health insurance services and reinsurance of insurance services |
| Notification No.17/2025-Central Tax (Rate) | Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017. | Registration of local delivery except where the person supplying such services through ECOM operator made mandatory |
| Notification No. 2/2025-Commensation Cess (Rate) | Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017. | New list of changes in compensation cess rates in respect of various goods where compensation cess has been made Nil |
- All the above Rate Notifications shall be effective from 22.09.2025.
Notification for Functioning of GST Appellate Tribunal
Based on recommendations of 56th GST Council meeting held on 03.09.2025, Ministry of Finance (Department of Revenue) has issued following notifications to implement its recommendations in relation to GST Appellate Tribunal (GSTAT):
| Notification No. / Date | Relating to |
| S.O. 4219(E). – Central GST (CGST) / 17.09.2025 | Cases to be heard exclusively by the Principal Bench of GST applicable to specific classes of cases under CGST and IGST Acts – Cases pending before two or more State Benches involving identical question of law; issues covered under section 14 or 14A of IGST Act, 2017 (OIDAR services, actionable claims); issued involving section 20 of CGST Act, 2017 (Distribution of credit by input service distributor) |
| S.O. 4220(E). – Central GST (CGST) / 17.09.2025 | Time line for filing appeals before GSTAT w.e.f. 01.04.2026 :
|
[Source: S.O. 4219(E). and 4220(E). – Central GST (CGST) dated 17.09.2025
issued by Ministry of Finance (Department of Revenue)]
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