Notification No. 18/2025 – Central Tax (Rate) dated 24^th October 2025 amends Notification No. 26/2018 – Central Tax (Rate). The amendment updates the definition of “Nominated Agency” in the Explanation section. The amendment comes into effect from 1^st November 2025.

The Commissioner, on the Council’s recommendation, extended the filing deadline for FORM GSTR-3B. For monthly taxpayers (September 2025) - Due date extended to 25^th October 2025. For quarterly taxpayers (July–September 2025) - Due date also extended to 25^th October 2025.

The GST portal has enabled filing of GSTR-9 and GSTR-9C for FY 2024-25 from 12^th October 2025. Taxpayers must ensure that all GSTR-1 and GSTR-3B returns for the year are filed to access these annual return forms. Detailed FAQs will be released soon to assist taxpayers with the filing process.

Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B. Invoice Management System (IMS) implementation does not change the auto-population mechanism.

GSTR-2B will be generated automatically on the 14th of every month. No taxpayer action needed for generation.

Taxpayers can still take actions in IMS after GSTR-2B generation and regenerate it before filing GSTR-3B.

Recipients can keep Credit Notes pending for a specified time.

Upon acceptance, they can manually adjust ITC reversal based on the extent of availed

90% of refund claims for zero-rated supplies to be sanctioned provisionally based on system-generated risk evaluation.

Proper officer may deny provisional refund on a case-by-case basis with written reasons and proceed with detailed scrutiny.

Certain registered persons notified under Section 54(6) are ineligible for provisional refunds on zero-rated supplies.

Refunds categorized as “low-risk” by the system will receive 90% provisional refund post FORM GST RFD-02.

Proviso to Rule 91(2) to be used sparingly; routine scrutiny should not block provisional refunds

If excess refund is provisionally sanctioned, FORM GST RFD-08 must be issued for recovery.

90% provisional refund allowed for IDS claims filed on or after 01.10.2025.

The CBIC has withdrawn Circular No. 212/6/2024-GST dated 26th June 2024, which prescribed procedures for providing evidence of compliance under Section 15(3)(b)(ii) of the CGST Act. Consequently, taxpayers are no longer required to follow the earlier procedure.

Appeals/applications must be filed online in PDF format via https://efiling.cestat.gov.in, signed by the appellant.

Memorandum of appeal/application must be in prescribed form, in PDF format, and signed by the appellant.

Each appellant must register on the portal; a dashboard will show appeal details and status.

All previously filed appeals (by assessee or representatives) must be uploaded to the portal under the “Document filing” submenu.

Users must register using their existing email ID. If not previously provided, they must contact the registry to update their details.

Users must select each appeal and upload all related documents (at least one week prior). Only uploaded documents will be considered during hearings.

Appeals are considered filed on the date the diary number is generated.

E-filing becomes mandatory from November 15, 2025. Physical filing ends on December 31, 2025

Union Finance Minister Smt. Nirmala Sitharaman formally inaugurated the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi, describing it as a transformative step from “One Nation, One Tax, One Market” to “One Nation, One Forum for Fairness and Certainty.”

Emphasis on jargon-free decisions, digital filings, virtual hearings, and time-bound processes.

Aims to reduce litigation delays, improve cash flows, and boost confidence among MSMEs and exporters.

GSTAT offers a nationwide, independent platform for second-level GST appeals, ensuring consistency, transparency, and timely justice.

The newly launched GSTAT e-Courts Portal enables online appeal filing, case tracking, and virtual hearings. Staggered filing is allowed until 30 June 2026 to ease transition.

Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 has been amended requiring invoice-wise reporting of tax deducted at source (TDS).

This feature is now enabled on the GSTN portal and TDS deductors must report invoice-level details while filing GSTR-7 from September 2025 onwards, with the first due date being 10^th October 2025.

Any issues can be raised via the Self-Service Portal on GSTN, with necessary details for resolution.

The Finance Act, 2023 (effective from 01.10.2023 via Notification No. 28/2023–CT dated 31.07.2023) has introduced a three-year time limit for filing GST returns.

From October 2025 tax period onwards, GSTN portal will block filing of returns older than 3 years from their due date. Taxpayers are advised to reconcile and file pending returns before expiry of this period to avoid being barred.

Click to download relevant Advisory

The CBIC has clarified that for communications sent through its eOffice application, the system-generated “Issue number” (which can now be verified online at [verifydocument.cbic.gov.in](https://verifydocument.cbic.gov.in)) will itself be treated as the Document Identification Number (DIN). Hence, quoting a separate DIN is no longer required for such eOffice communications. However, DIN will continue to be mandatory for all other communications not sent through eOffice public option or not bearing a verifiable Reference Number (RFN) from the GST portal.

1. Pending Action for Records

Taxpayers can now keep certain records pending for one tax period only (monthly or quarterly, as applicable).

Records eligible for pending status:

Credit Notes (CN) / upward amendment of CN

Downward amendment of CN (where original CN rejected)

Downward amendment of Invoice / Debit Note (DN) (if original accepted & 3B filed)

ECO-document downward amendment (if original accepted & 3B filed)

Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.

Seeks to notify category of persons under section 54(6).

Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.

Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.

Seeks to supersede Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017

Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017

Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.

Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018.

Seeks to notify GST rate for bricks.

Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28^th June, 2017 to implement the recommendations of the 56^th GST Council.

Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28^th June, 2017 to implement the recommendations of the 56^th GST Council.

Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017

Seeks to supersede Notification No. 1/2017- -Integrated Tax (Rate) dated 28.06.2017.

Seeks to supersede Notification No. 2/2017- -Integrated Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No. 3/2017- -Integrated Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No. 9/2018- -Integrated Tax (Rate) dated 25.01.2018

Seeks to amend Notification No. 22/2018- -Integrated Tax (Rate) dated 26.07.2018.

Seeks to notify GST rate for bricks.

Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28^th June, 2017 to implement the recommendations of the 56^th GST Council.

Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28^th June, 2017 to implement the recommendations of the 56^th GST Council.

Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28^th June, 2017 to implement the recommendations of the 56^th GST Council.

  Circular 251/08/2025-GST clarifies tax treatment under GST of secondary or post-sale discounts offered by manufacturers to dealers/distributors. The clarification is in respect of ITC on Financial/Commercial Credit Notes, Post-Sale Discounts as Consideration for Dealer’s Supply to End Customer, Post-Sale Discounts as Consideration for Promotional Services.

Click to view / download circular brief details of clarification

  Ministry of Finance has vide communication Reference F. No. -190349/43/2025-TRU dated 09/09/2025 issued a directive to all Principal Chief Commissioners and Chief Commissioners of CGST zones regarding the monitoring of Maximum Retail Price (MRP) changes following the GST rate reduction effective from September 22, 2025.

Click to view / download the directive and list of commodities monitored

  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 56^th GST Council Meeting held on 03/09/2025.

Click to download Circular reference F. No. I-10/14/2020-W&M dated 09.09.2025

  As per the Finance Act, 2023, effective 1^st 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.

  The 56^th meeting of the GST Council, chaired by Union Finance Minister Smt. Nirmala Sitharaman has recommended Next-Gen GST reforms, with focus on reduction of GST Rate of tax and ensuring ease of doing business. The reduction of GST rates of tax is expected to bring significant relief to citizens by making medicines, healthcare, agricultural goods, and essential services more affordable, while also reducing costs in sectors like automobiles, cement, textiles, fertilizers, renewable energy, and hospitality.

  The focus of procedural amendments recommended by the GST Council is aimed at simplifying Compliance.

Click to read / download details of GST 2.0

  Refunds could be claimed only if:

  Cumulative Demand ID balance was negative.

  Status of Demand ID was “Refund Due”.

  Issue: Taxpayers could not claim refunds where minor heads showed negative balances but the overall balance was zero/positive

  Refunds can be claimed irrespective of Demand ID status

  Refunds allowed even if cumulative balance is zero/positive, as long as a minor head shows negative balance.

  Only negative balances auto-populated in refund application (Form RFD-01).

  Order number suggestions: System suggests latest demand order linked to the negative balance (e.g., order-in-original, rectification, appellate order).

  Tooltips added: Guidance provided for entering Order No. and Demand ID.

  The due date for filing GSTR-3B for July 2025 has been extended to 27^th August 2025 for registered persons in Mumbai (City & Suburban), Thane, Raigad, and Palghar districts of Maharashtra, providing compliance relief under the CGST Act, 2017.

  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.

  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.

  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.