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Greetings!
Permission to declare revised MRP, pursuant to GST Rate revision, on unsold stock
The Department of Consumer Affairs has vide Circular Reference F. No. I-10/14/2020-W&M dated 09.09.2025 permitted display of revised MRP on unsold stock as on the date of revision of GST Rates pursuant to the decision in the 56th GST Council Meeting held on 03/09/2025.
The brief details are
Manufacturers or packers or importers of pre-packaged commodities may declare the revised retail sale price (MRP) on the unsold stock manufactured/ packed/ imported prior to revision in GST after inclusion of the applicable/ increased or reduced amount of tax due to change in GST, in addition to the existing retail sale price (MRP), upto 31/12/2025 or till such date the stock is exhausted, whichever is earlier.
Such Declaration of the changed retail sale price (MRP) shall be made by way of stamping or putting sticker or online printing, as the case may be, after complying with the following conditions
The change in price must be shown through stamping, stickers, or online printing, without overwriting the original MRP.
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The original MRP shall continue to be displayed and the revised price shall not overwrite on it.
The difference between the retail sale price originally printed on the package and the revised pride shall not, in any case, be higher than the extent of increase in the tax if any, or in the case of imposition of fresh tax, such fresh tax, on account of implementation of GST Act and Rules. In the case of reduction in tax, the revised price shall not, in any case, be higher than the extent of price after reduction of tax.
Two newspaper advertisements should be released ,dealers notified by circular and the Director of Legal Metrology (Central), and State Controllers about the revised prices.
Use of unexhausted packaging material/wrapper has also been allowed, after making the necessary corrections by way of stamping or putting sticker or online printing, upto 31/12/2025 or till such date the packing material is exhausted, whichever is earlier.
Click to download Circular reference F. No. I-10/14/2020-W&M dated 09.09.2025
GSTN Advisory to file pending returns before expiry of three years
As per the Finance Act, 2023, effective 1st October 2025, taxpayers will not be able to file pending GST returns that are older than three years from their original due date.
This restriction applies to all major returns such as GSTR-1, 3B, 4, 5, 6, 7, 8, and 9/9C.
For example, returns like GSTR-1 and 3B of August 2022, GSTR-4 of FY 2021-22, and GSTR-9/9C of FY 2020-21 will be barred from filing from October 2025 onwards.
Click to view / Download
Date : 09/09/2025
GST 2.0 unveiled
Recommendations of the GST Council Meeting held on 03/09/2025
The 56th GST Council Meeting held at New Delhi on 03/09/2025, chaired by the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman approved implementation of the following re-structuring of GST Rates to simplify and modernize the tax system.
GST Rate Rationalisation ionalisation ionalisation ionalisation
GST will hereafter have only two core rates, namely 5% and 18%, thereby eliminating the older 12% and 28% slabs.
40% rate introduced for sin and luxury items like tobacco, pan masala, luxury SUVs, and sugary drinks and in Services, Betting, gambling, horse racing, lottery, casinos, and online money gaming.
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Timeline for implementing revised GST Rate of Tax
The Council decided that the changes in GST rates may be implemented in a phased manner as follows
The changes in GST rates on services will be implemented with effect from 22nd September 2025
The changes in GST rates of all goods except pan masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi, will be implementedwith effect from 22nd September 2025.
Pan Masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi will continue at the existing rates of GST and compensation cess where applicable, till loan and interest payment obligations under the compensation cess account are completely discharged.
Simplification of Compliance and Procedures
The GST Council has also approved the following compliance modifications to streamline procedures, reduce litigation, and enhance ease of doing business under GST.
The Council approved risk-based provisional refunds for zero-rated supplies, allowing 90% refund upfront, effective from 1-11-2025.
Similar provisional refund mechanism was extended to inverted duty structure cases, pending CGST Act amendment.
Refund threshold for low-value export consignments will be removed, benefiting small exporters using courier/postal modes.
A simplified GST registration scheme for small, low-risk businesses will enable automated registration within 3 days.
A new registration mechanism for small e-commerce suppliers across states was approved in principle to ease compliance
The place of supply for intermediary services will now be based on the recipient’s location, aiding Indian service exporters
Retail sale price-based valuation will now apply to tobacco and pan masala products, replacing transaction value.
Post-sale discount provisions were simplified by removing pre-agreement requirements and enabling credit note-based adjustments.
AI-powered invoice matching, auto-filled returns, and faster export refunds
Uniform tax rules rolled out for sectors like e-commerce, drones, online gaming, medical devices, and insurance
Inverted duty issues fixed in textiles, footwear, and fertilizers
Operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT)
The Tribunal will begin accepting appeals by the end of September 2025 and commence hearings by December 2025.
The Council has set a deadline of 30-6-2026 for filing pending cases, to address the backlog of appeals.
The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling,
Click to view / Download
GST Council Meeting 03-09-2025 - Press Release
GST Council Meeting 03-09-2025 -FAQs
GST Council Meeting 03-09-2025 - Rate Schedule changes
Image Source: PIB
Date : 03/09/2025
GSTN Advisory on System Enhancement for Order-Based Refunds
Refunds could be claimed only if:
i. Cumulative Demand ID balance was negative.
ii. Status of Demand ID was “Refund Due”.
iii. Issue: Taxpayers could not claim refunds where minor heads showed negative balances but the overall balance was zero/positive
iv. Refunds can be claimed irrespective of Demand ID status
v. Refunds allowed even if cumulative balance is zero/positive, as long as a minor head shows negative balance.
vi. Only negative balances auto-populated in refund application (Form RFD-01).
vii. Order number suggestions: System suggests latest demand order linked to the negative balance (e.g., order-in-original, rectification, appellate order).
viii. Tooltips added: Guidance provided for entering Order No. and Demand ID.
Click to view / Download
Date : 28/08/2025
CGST Notification 12/2025 , Dated 20th August 2025 - GSTR-3B Due Date for July 2025 Extended to 27th August in Some Selected Districts
The due date for filing GSTR-3B for July 2025 has been extended to 27th August 2025 for registered persons in Mumbai (City & Suburban), Thane, Raigad, and Palghar districts of Maharashtra, providing compliance relief under the CGST Act, 2017.
Click to view / Download
Date : 20/08/2025
GSTN Advisory on regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers
Under Section 39(2) of the CGST Act, 2017 and Rule 68 of CGST Rules, 2017, Form GSTR-3A notices are issued for non-filing of Form GSTR-4.
Due to a technical glitch, GSTR-3A notices for non-filing of GSTR-4 were mistakenly issued to some taxpayers, including those whose registrations were cancelled before FY 2024–25 or who had already filed the return.
The issue is being addressed, and no action is required from affected taxpayers in such cases.
For other concerns, grievances can be raised via the GST Self-Service Portal.
Click to view / Download
Date : 20/07/2025
GSTN Advisory on Enhancements in GST System for Secure and Transparent ASP/GSP Access Management
The GST System is introducing new features to enhance data security and provide greater transparency to taxpayers who use Application Suvidha Providers (ASP) via GST Suvidha Providers (GSP).
Taxpayers will receive notifications each time an ASP gains access using OTP-based consent.
The authorized signatory will be informed via email and/or SMS.
Notifications will include the ASP and GSP names, consent date/time, and validity period.
Implementation date will be announced through official advisories.
Click to view / Download
Date : 17/07/2025
CGST Circular 250/07/2025-GST, Dated 24th
June, 2025
This circular clarifies the mechanism for review, revision, and appeal in respect of Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) appointed for adjudicating SCNs issued by DGGI. It confirms that the jurisdictional Principal/Commissioner of Central Tax, under whom the CAA is posted, shall act as the Reviewing Authority, Revisional Authority, and also represent the department in appeals. Appeals against such orders will lie before the Commissioner (Appeals) having jurisdiction over that Commissionerate.
Click to view / Download
Date : 24/06/2025
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