All notifications issued by Central Government on Central Goods and Service Tax
New GST rules mandate valuation of specified goods on declared retail sale price, simplifying assessment while tightening compliance from February 2026.
The notification mandates GST valuation based on declared retail sale price for specified pan masala and tobacco products from February 2026.
Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effective 1 November 2025.
CBIC extends the due date for filing GSTR-3B for September 2025, providing relief to monthly and quarterly filers. Returns can now be filed until 25th October 2025.
CBIC notifies October 1, 2025, as the date for GST amendments covering definitions, ITC, appeals, penalties, SEZ supplies, and unique ID marking.
Effective September 17, 2025, businesses with an annual turnover up to ₹2 crore are exempt from filing GST annual returns for FY 2024-25 and beyond.
The Indian government has restricted provisional GST refunds for businesses that have not completed Aadhaar authentication or deal in specific goods like tobacco, pan masala, and areca nuts.
The Central Goods and Services Tax (Third Amendment) Rules, 2025, introduce changes to ITC, refunds, and appeals, with updated GSTR-9 and GSTR-9C forms.
Due date for GSTR-3B for July 2025 is extended to August 27, 2025, for taxpayers in Mumbai, Thane, Raigad, and Palghar districts of Maharashtra
The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 2025.
