Goods & Services Tax - 2025
- Central Tax Notifications
- Central Tax (Rate) Notifications
- Integrated Tax (Rate) Notifications
- Union Territory Tax (Rate) Notifications
- Compensation Cess (Rate) Notifications
- Instructions
- Circulars
- Advisory
The GST Appellate Tribunal (Procedure) Rules, 2025
- The Central Goods and Services Tax (Second Amendment) Rules 2025 [No.11]
- Seeks to amend notification No. 02/2017-Central Tax [No.10]
- Waiver of late fee for GSTR-9 and GSTR-9C in specified cases [No.8]
- The Central Goods and Services Tax (Amendment) Rules, 2025 - Insertion of Rule 16A & substitution of Form GST REG-12 [No.7]
- Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 [No.6]
- Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 [No.5]
- Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 [No.4]
- Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 [No.3]
- Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be [No.2]
- Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be [No.1]
Central Tax (Rate) Notifications:
- Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.8]
- Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.7]
- Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.6]
- Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.5]
- Seeks to amend Notification no. 08/2018- Central Tax (Rate) [No.4]
- Seeks to amend Notification no. 39/2017- Central Tax (Rate) [No.3]
- Seeks to amend Notification no. 02/2017- Central Tax (Rate) [No.2]
- Seeks to amend Notification no. 01/2017- Central Tax (Rate) [No.1]
Integrated Tax (Rate) Notifications:
- Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.8]
- Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.7]
- Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.6]
- Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.5]
- Seeks to amend Notification no. 09/2018- Integrated Tax (Rate) [No.4]
- Seeks to amend Notification no. 40/2017- Integrated Tax (Rate) [No.3]
- Seeks to amend Notification no. 02/2017- Integrated Tax (Rate) [No.2]
- Seeks to amend Notification no. 01/2017- Integrated Tax (Rate) [No.1]
Union Territory Tax (Rate) Notifications:
- Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.8]
- Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.7]
- Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.6]
- Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council [No.5]
- Seeks to amend Notification no. 08/2018- Union Territory Tax (Rate) [No.4]
- Seeks to amend Notification no. 39/2017- Union Territory Tax (Rate) [No.3]
- Seeks to amend Notification no. 02/2017- Union Territory Tax (Rate) [No.2]
- Seeks to amend Notification no. 01/2017- Union Territory Tax (Rate) [No.1]
Compensation Cess (Rate) Notifications:
- Timely production of records/information for audit [CGST Instruction No.5]
- Grievance Redressal Mechanism for processing of application for GST registration [CGST Instruction No.4]
- Instructions for processing of applications for GST registration [CGST Instruction No.3]
- Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 [CGST Instruction No.2]
- Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue
- Guidelines for Arrest and Bail in relation to Offences Punishable under the CGST Act, 2017 CGST Instruction [No.1]
- Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons [No.249]
- Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 [No.248]
- Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer [No.247]
- Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C [No.246]
- Clarifications regarding applicability of GST on certain services [No.245]
- Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer [No.244]
- Advisory: System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
- Advisory: Barring of GST Return on expiry of three years
- Advisory: Non-editable of auto-populated liability in GSTR-3B
- Advisory on reporting values in Table 3.2 of GSTR-3B
- Advisory on Appeal withdrawal with respect to Waiver scheme
- GST Advisory: Updates in Refund Filing Process for Recipients of Deemed Export
- GST Advisory: Updates in Refund Filing Process for various refund categories
- Invoice-wise Reporting Functionality in Form GSTR-7 on portal
- Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
- Advisory on reporting values in Table 3.2 of GSTR-3B
- Advisory on Table-12 of GSTR-1 or GSTR-1A
- [Revised] Advisory on Case Insensitivity in IRN Generation
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
- Issue in filing applications (SPL 01/SPL 02) under waiver scheme
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh
- Enhancements in Biometric Functionality - Allowing Directors to Opt for Biometric Authentication in Their Home State
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands
- Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill
- Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
- Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep
- Advisory on E-Way Bill Generation for Goods under chapter 71
- Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh
- Hard - Locking of auto-populated liability in GSTR-3B
- Introduction of E-Way Bill (EWB) for Gold in Kerala State
- Business Continuity for e-Invoice and e-Waybill Systems
- Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
- Waiver Scheme under Section 128A
- Generation Date for Draft GSTR 2B for December 2024
- Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
- Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Rajasthan
- Enabling filing of Application for Rectification as per Notification No.22/2024-CT, dated 08/10/24
