Summary of Recent GST Notifications and Updates
This article summarizes the latest GST notifications issued by government departments, providing crucial updates on tax rates and compliance procedures. It details recent changes affecting reverse charge mechanisms, service tax rates, exemptions for specific goods and services, and amendments to various GST rules. Additionally, the summary covers extensions for GST return filing deadlines and eligibility for exemptions from annual return submissions for small taxpayers.
📖 6 min read read🏷️ GST Notifications
Government departments periodically release GST notifications to inform taxpayers and other stakeholders about modifications in compliance procedures, tax rates, and related aspects. This article provides a concise overview of the latest notifications. For details on GST circulars, orders, or removal of difficulties orders, please refer to the official GST Circulars and Orders page.
Latest Central Tax Rate Notifications
| Notification Number | Date | Subject | Description |
|---|---|---|---|
| 17/2025-Central Tax (Rate) | 17/09/2025 | Reverse charge on local delivery service by ECO | Amends principal notification 17/2017-CTR to specify that e-commerce operators must pay GST under the Reverse Charge Mechanism (RCM) for local delivery services, unless the service provider through the ECO is mandatorily liable for GST registration under section 22(1). This change is effective from September 22, 2025. |
| 16/2025-Central Tax (Rate) | 17/09/2025 | Exemptions to services – Removal of Local delivery by or through ECO & including individual health/life insurance | Modifies the definition of Goods Transport Agency (GTA) in principal Notification 12/2017-CTR to exclude local delivery by or through an e-commerce operator. It also introduces exemptions for individual health/life insurance and reinsurance, clarifying that certain local deliveries via e-commerce operators are excluded from specific exemptions. Definitions for 'group' and 'health insurance business' are also provided. This notification is effective from September 22, 2025. |
| 15/2025-Central Tax (Rate) | 17/09/2025 | Comprehensive service rate changes | Updates GST rates for various services under principal Notification 11/2017-CTR. New rates include 18% for transport services (non-Indian railways container, multimodal), courier and postal services, local delivery via e-commerce operators, professional and business services, and manufacturing job work (previously 12% GST). A 5% rate applies to tailoring, job work for food, textiles, printing educational materials, brick manufacturing, handicrafts, beauty, and cleaning services. Job work on diamonds is now 1.5%. Rules for Input Tax Credit (ITC) claims are tightened with exceptions. Clarifies 'premises' for renting services means a place for hotel accommodation, effective April 1, 2025. These changes are effective from September 22, 2025. |
| 14/2025-Central Tax (Rate) | 17/09/2025 | GST rate notified for bricks/tiles | Notifies a 12% GST rate for fly ash bricks, building bricks, fossil bricks, and earthen/roofing tiles, providing clarity on product codes and coverage. This notification is effective from September 22, 2025. |
| 13/2025-Cental Tax (Rate) | 17/09/2025 | Reduced GST rate on handmade items and handicrafts, etc. | Replaces previous notification 21/2018-CTR with a new GST rate table. A 5% GST is now applied to a wide range of handicraft items, including woodcraft, embroidery, coir, pottery, glassware, bamboo and cane crafts, paintings, and sculptures. Additionally, silver filigree work, handmade imitation jewelry, and natural seed/bead jewelry attract a concessional rate of 3%. This notification is effective from September 22, 2025. |
| 12/2025-Central Tax (Rate) | 17/09/2025 | Amendment to used motor vehicles | Modifies the reference for used motor vehicles (petrol/diesel/SUVs) from the older Schedule IV of 01/2017 to the updated Schedules II or III of 09/2025. This notification is effective from September 22, 2025. |
| 11/2025-Central Tax (Rate) | 17/09/2025 | GST rate amendment for petroleum and coal bed methane operations | Changes the GST rate for petroleum and coal bed methane operations from 12% to 18%. This amendment will be effective from September 22, 2025. |
| 10/2025-Central Tax(Rate) | 17/09/2025 | Revised exemption list for goods | Supersedes 02/2017-CTR to update the list of goods exempt from central GST, particularly expanding exemptions for agricultural, food, health, and education items. It also defines terms such as ‘pre-packaged and labelled’ and “unit container,” and clarifies the scope of items like drugs in Annexure I and musical instruments in Annexure II. This notification is effective from September 22, 2025. |
| 09/2025-Central Tax (Rate) | 17/09/2025 | Revised tax rates and schedules | Supersedes 01/2017-CTR to notify new GST rates for various goods through detailed schedules, including major slab restructuring and expanded product/sector coverage. Schedule I (5%): Essential goods (food grains, dairy, pulses, spices, medicines, renewable energy). Schedule II (18%): Processed foods, spirits, cement, ores, sports goods, toys, art, manufactured products. Schedule III (40%): Soft drinks, luxury vehicles, yachts, aircraft, gambling. Schedule IV (3%): Gold/precious metal jewelry, silver coins, handcrafted idols, platinum products, semi-processed gems, handicrafts. Schedule V (0.25%) & Schedule VI (1.5%): Rough diamonds, industrial diamonds, uncut gemstones. Schedule VII (28%): Pan masala, tobacco, cigarettes. These changes are effective from September 22, 2025. |
Key Central Tax Notifications
| Notification Number | Date | Subject | Description |
|---|---|---|---|
| 17/2025 | 18/10/2025 | Seeks to extend date of filing GSTR-3B | The due date for filing the monthly GSTR-3B for September 2025 is extended from October 20, 2025, to October 25, 2025. Similarly, the quarterly GSTR-3B for Q2 of FY'26 is extended from October 22/24, 2025, to October 25, 2025, as per CBIC CGST notification no. 17/2025 dated October 18, 2025. |
| 16/2025 | 17/09/2025 | Commencement of specified provisions of the Finance Act, 2025, from 1 October 2025 | Effective October 1, 2025, specified provisions of the Finance Act, 2025, including clauses (ii) and (iii) of section 121, sections 122 to 124, and sections 126 to 134, come into force. These provisions cover: amendments to CGST Act sections 2(69) (local/municipal fund definitions) and 2(116A) (unique identification marking), removal of time of supply for vouchers (sections 12, 13), changes to ITC on immovable property (section 17(5)), amendments to credit notes (section 34), ITC auto-generated statements (section 38), returns (section 39), first appeals (section 107), appeals to Appellate Tribunal (section 112), insertion of penalty for track and trace mechanism (new section 122B), insertion of track and trace mechanism (new section 148A), amendment to Schedule III (supply of warehoused goods in SEZ/FTWZ), and no refund of collected tax (section 134). |
| 15/2025 | 17/09/2025 | Exemption from filing annual return (FORM GSTR-9) for small taxpayers from FY 2024-25 onwards | Registered persons with an aggregate turnover up to INR 2 crore are exempt from filing the annual return (FORM GSTR-9) for FY 2024-25 and subsequent financial years. This exemption is issued under the first proviso to section 44(1) of the CGST Act. |
| 14/2025 | 17/09/2025 | Persons not eligible for provisional refund under section 54(6) of CGST Act | Provisional refunds under section 54(6) are disallowed for: 1) any registered person without Aadhaar authentication as per rule 10B; and 2) persons supplying specified goods including areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). This provision is effective from October 1, 2025. |
| 13/2025 | 17/09/2025 | Central Goods and Services Tax (Third Amendment) Rules, 2025 | Amends various CGST Rules: Rule 31A(2) changes the valuation factor for lottery supply by substituting 128 with 140. Rule 39(1A) clarifies reverse charge references effective April 1, 2025. Rule 91(2) outlines provisional refund orders in FORM GST RFD-04 within 7 days based on risk, allowing officers to proceed under rule 92, effective October 1, 2025. Appeals rules are updated: Rule 110 for FORM GST APL-02A, new rule 110A for single-member bench transfers below INR 50 lakh, rule 111 aligned, and rule 113(2) introduces summary order FORM GST APL-04A. GSTR-9 (annual return) and GSTR-9C (reconciliation statement) forms are revised with new ITC rows, clearer placement of reclaimed ITC, and updated timing notes. Most changes are applicable from September 22, 2025, unless otherwise stated. |
| 12/2025 | 20/08/2025 | Seeks to extend the due date for furnishing GSTR-3B of July 2025 in some places of Maharashtra | Registered persons in Mumbai (City), Mumbai (suburban), Thane, Raigad, and Palghar of Maharashtra are granted an extension for filing GSTR-3B for July 2025, from August 20 to August 27, 2025, due to natural calamity. |
| 11/2025 | 27/03/2025 | Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025 | Application under section 128A can only be filed after full tax demand payment for the period specified in the notice or statement, even if covering multiple periods. No refund for taxes/penalties paid before the amendment if demand spans multiple periods. Applicants may inform the appellate authority or Appellate Tribunal about not pursuing appeals for periods specified in 128A(1). The application is considered withdrawn to the extent of such intimation for the period from July 1, 2017, to March 31, 2020. |
| 10/2025 | 13/03/2025 | Seeks to amend notification No. 02/2017-CT. | The territorial jurisdiction for the Principal Commissioner/Commissioner of Central Tax was amended for Alwar, Outer Chennai, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. |
| 09/2025 | 11/02/2025 | Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force | Rules 2, 24, 27, and 32 of the CGST (Amendment) Rules, 2024, became effective on February 11, 2025, while rules 8, 37, and 38(ii) will apply from April 1, 2025. |
| 08/2025 | 23/01/2025 | Notifying amnesty scheme for waiver of the late fee | Introduces a conditional waiver of late fees for delayed filing of Form GSTR-9C. The scheme limits late fees for GSTR-9 (annual return) if GSTR-9C (reconciliation statement) is submitted by March 31, 2025. Taxpayers who filed GSTR-9 but missed GSTR-9C for FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, or 2022-23 are relieved from late fee payments. No refund is provided if late fees for GSTR-9C for these financial years have already been paid. |
| 07/2025 | 23/01/2025 | Seeks to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025 | Amends CGST Rules, 2017, by inserting Rule 16A and modifying Rules 19 and 87. Rule 16A allows proper officers to grant a temporary identification number and issue an order in Part B of FORM GST REG-12 to persons not liable for GST registration but required to make payments under the Act. The format for REG-12 was also provided. |
| 06/2025 | 10/01/2025 | Seeks to extend the due date for furnishing Form GSTR-8 for December, 2024 | The deadline for e-commerce operators to furnish the statement in Form GSTR-8 for December was extended to January 12, 2025. |
| 05/2025 | 10/01/2025 | Seeks to extend the due date for furnishing Form GSTR-7 for December, 2024 | The deadline for TDS deductors to furnish the return in Form GSTR-7 for December was extended to January 12, 2025. |
| 04/2025 | 10/01/2025 | Seeks to extend the due date for furnishing Form GSTR-6 for December, 2024 | The deadline for Input Service Distributors to furnish the return in Form GSTR-6 for December was extended to January 15, 2025. |
| 03/2025 | 10/01/2025 | Seeks to extend the due date for furnishing Form GSTR-5 for December, 2024 | The deadline for non-resident taxable persons to furnish the return in Form GSTR-5 for December was extended to January 15, 2025. |
| 02/2025 | 10/01/2025 | Seeks to extend the due date for furnishing Form GSTR-3B for December, 2024 and the quarter October to December, 2024 | The deadline for furnishing GSTR-3B for December was extended to January 22, 2025. For the quarter October to December, it was extended to January 24, 2025, and January 26, 2025, depending on the class of registered persons. |
| 01/2025 | 10/01/2025 | Seeks to extend the due date for furnishing Form GSTR-1 for December, 2024 and the quarter October to December, 2024 | The deadline for furnishing GSTR-1 for December was extended to January 13, 2025. For the quarter October to December, it was extended to January 15, 2025. |
Frequently Asked Questions
What is the primary purpose of GST notifications?
GST notifications are regularly issued by government departments to update stakeholders on changes in compliance procedures, tax rates, exemptions, and other important GST-related matters.
How often are GST rates and compliance rules updated in India?
GST rates and compliance rules are updated periodically, often following decisions made in GST Council meetings, and are communicated through official notifications as demonstrated by the frequent updates in the provided summary.
Where can businesses find official GST circulars and orders?
Businesses can find official GST circulars and orders on the Central Board of Indirect Taxes and Customs (CBIC) website or other designated government portals that publish these legal documents.
What are some common types of updates issued through GST notifications?
Common updates include revisions to tax rates for goods and services, changes to reverse charge mechanisms, modifications in filing deadlines for various GST returns, amendments to GST rules, and exemptions for certain taxpayers or goods.
Are small taxpayers exempt from filing certain GST returns?
Yes, as per recent notifications, registered persons with an aggregate annual turnover up to INR 2 crore may be exempt from filing the annual return (FORM GSTR-9) for specific financial years, starting from FY 2024-25.