All notifications issued by Central Government on Central Goods and Service Tax
The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. The notification gives retrospective effect from 1 April 2026 and strengthens the GST appellate mechanism.
CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act.
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.
