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Greetings!
GSTN Advisory for Invoice-wise Reporting Functionality in Form GSTR-7 on portal
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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 10th October 2025
Any issues can be raised via the Self-Service Portal on GSTN, with necessary details for resolution.
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Click to view /download
Date : 26/09/2025
GSTN Advisory to file pending returns before expiry of three years
As per Finance Act, 2023 (effective 01.10.2023 ), filing of certain GST returns will be barred after 3 years from the due date.
Applicable to returns under Section 37 – GSTR-1 / GSTR-1A , Section 39 – GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6 , Section 44 – GSTR-9 / GSTR-9C , Section 52 – GSTR-7 & GSTR-8
Any return whose due date is 3 years old or more (as on Oct 2025) cannot be filed thereafter 1st November 2025.
Return Type-wise Details with Barred Period:
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GST Forms |
Return Content |
Relevant Section |
Relevant Rule |
Barred Period (w.e.f. 01.11.2025) |
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GSTR-1 / IFF |
Outward supplies (monthly/quarterly) |
Sec. 37
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Rule 59 |
September 2022 / July–Sep 2022 |
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GSTR-1A |
Amendment to outward supplies |
Sec. 37
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Rule 59 |
September 2022 / July–Sep 2022 |
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GSTR-3B / 3BQ |
Summary return with tax payment (monthly/quarterly) |
Sec. 39
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Rule 61 |
September 2022 / July–Sep 2022 |
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GSTR-4 |
Return for composition taxpayers |
Sec. 39
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Rule 62 |
FY 2021–22 |
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GSTR-5 |
Return for non-resident taxable person |
Sec. 39
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Rule 63 |
September 2022 |
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GSTR-5A |
OIDAR service providers return |
Sec. 39
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Rule 64 |
September 2022 |
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GSTR-6 |
Input Service Distributor return |
Sec. 39
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Rule 65 |
September 2022 |
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GSTR-7 |
TDS return under GST |
Sec. 39
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Rule 66 |
September 2022 |
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GSTR-8 |
TCS return by e-commerce operators |
Sec. 52
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Rule 67 |
September 2022 |
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GSTR-9 / 9C |
Annual Return & Reconciliation Statement |
Sec. 44
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Rule 80 |
FY 2020–21 |
Unfiled returns will lapse permanently after 3 years
Taxpayers must reconcile and file pending returns before the cut-off to avoid blockage.
Click to view / Download
Date : 25/09/2025
CGST Circular, Dated 23rd September 2025
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.
Click to view / Download
Date : 23/09/2025
GSTN Advisory for New Changes in Invoice Management System (IMS)
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)
2. Declaring ITC Reduction Amount
The IMS provides a facility for taxpayers to declare and reverse ITC only to the extent actually availed. No reversal is needed if ITC was not claimed, and partial reversal applies only for the portion availed. The system allows full or partial reversal, including past cases, for the specified records.
3. Option to Save Remarks
Taxpayers can add optional remarks while rejecting/keeping records pending.
Remarks will be visible in GSTR-2B and supplier’s outward supplies dashboard.
4. Important Dates
Effective from October tax period
Due date for keeping records pending is based on supplier’s communication date/tax period.
5. Prospective Application
Applicable only for records filed by suppliers after rollout.
Taxpayers should review carefully before filing returns
Click to view / Download
Date : 23/09/2025
CGST Notification , Dated 17th September 2025
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Notification No. |
Date |
Subject |
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13/2025-Central Tax |
17/09/2025 |
Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.
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14/2025-Central Tax |
17/09/2025 |
Seeks to notify category of persons under section 54(6).
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15/2025-Central Tax |
17/09/2025 |
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
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16/2025-Central Tax |
17/09/2025 |
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.
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Click to view / Download
Date : 17/09/2025
CGST (Rate) Notification , Dated 17th September 2025
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Notification No. |
Date |
Subject |
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09/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
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10/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to supersede Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017
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11/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017.
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12/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.
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13/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018.
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14/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to notify GST rate for bricks
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15/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
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16/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
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17/2025-Central Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017.
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Click to view / Download
Date : 17/09/2025
IGST (Rate) Notification , Dated 17th September 2025
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Notification No. |
Date |
Subject |
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09/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to supersede Notification No. 1/2017- -Integrated Tax (Rate) dated 28.06.2017.
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10/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to supersede Notification No. 2/2017- -Integrated Tax (Rate) dated 28.06.2017
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11/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 3/2017- -Integrated Tax (Rate) dated 28.06.2017.
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12/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 9/2018- -Integrated Tax (Rate) dated 25.01.2018
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13/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No. 22/2018- -Integrated Tax (Rate) dated 26.07.2018.
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14/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to notify GST rate for bricks
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15/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
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16/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
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17/2025-Integrated Tax(Rate) |
17/09/2025 |
Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
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Click to view / Download
Date : 17/09/2025
Clarification on treatment of secondary or post-sale discounts under GST
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.
1. ITC on Financial/Commercial Credit Notes
Recipient can avail full ITC even if supplier issues financial/commercial credit notes and recipient makes discounted payments.
Since such credit notes do not reduce supplier’s tax liability (as clarified earlier in Circular No. 92/11/2019-GST dated 07.03.2019), the transaction value and tax charged remain unchanged.
Hence, recipient need not reverse ITC attributable to the discount
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2. Post-Sale Discounts as Consideration for Dealer’s Supply to End Customer
When dealer sells goods to end customer independently (principal-to-principal), post-sale discounts from manufacturer are merely price reductions, not consideration for further supply.
However, if the manufacturer has an agreement with end customer to supply goods at a discounted price, and issues credit notes to dealer to enable such supply, then the discount is an inducement and forms part of consideration.
3. Post-Sale Discounts as Consideration for Promotional Services
Generally, discounts given to dealers cannot be treated as consideration for promotional activities, since dealers promote goods they own to increase their own sales.
GST is not applicable unless there is a specific agreement where dealer provides identifiable services (advertising, co-branding, special drives, exhibitions, customization, customer support, etc.) against defined consideration.
In such cases, it amounts to a separate supply of service, taxable under GST.
Click to view /download Circular 251/08/2025-GST
Date : 16/09/2025
Monitoring of Price Data pre and post GST rate rationalization w.e.f. 22/09/2025
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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.
Monitoring is required in respect of the 53 commodities for period till March 2026. First monthly report to be furnished by 30th September 2025.
The commodities covered are
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Food & beverages |
Condensed milk, cheese, ghee, UHT milk, dry fruits, chocolates, biscuits, cornflakes, ketchup, jams, ice cream, cereals, drinking water bottles, soya milk drinks. |
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Personal care & hygiene |
Soaps, shampoos, hair gel, toothbrush, toothpaste, shaving items, face powder, sanitary wipes, diapers. |
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Medical & healthcare |
Medicines, diagnostic kits, thermometers, glucometers, gauze/bandages, contact/spectacle lenses. |
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Stationery & education items |
Exercise books, pencils, crayons, sharpeners, erasers, geometry boxes. |
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Household & utilities |
Dishwashers, kitchen utensils (wood, steel, copper, porcelain), cement, umbrellas, solar cookers, solar water heaters. |
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Durables & others |
Televisions, monitors, projectors, bicycles, toys. |
Click to view / Download
Date : 16/09/2025
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 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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