The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

CGST Notification

Notification No. 17/2025-Central Tax, Dated 18^th October, 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.

Notification No. 16/2025-Central Tax, Dated 17^th September, 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.

Notification No. 15/2025-Central Tax, Dated 17^th September, 2025

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

Notification No. 14/2025-Central Tax, Dated 17^th September, 2025

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

Notification No. 13/2025-Central Tax, Dated 17^th September, 2025

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

Notification No. 12/2025-Central Tax, Dated 20^th August, 2025

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.

Notification No. 11/2025-Central Tax, Dated 27^th March, 2025

Additional words inserted to Rule 164(4) and New Explanation Inserted. New proviso and Explanation is added to Rule 164(7). This amendment primarily impacts refund eligibility and appeal withdrawal procedures under GST law.

Notification No. 10/2025-Central Tax, Dated 13^th March, 2025

This notification amends the earlier Notification No. 02/2017-Central Tax by redefining jurisdictional boundaries for certain tax administrative units. It revises the territorial jurisdictions of several locations, including Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur, covering various districts in Rajasthan and Tamil Nadu.

Notification No. 09/2025-Central Tax, Dated 11^th February, 2025

The amendments will take effect in two phases: 11^th February 2025 – Rules 2, 24, 27, and 32 will come into force. 1^st April 2025 – Rules 8, 37, and Clause (ii) of Rule 38 will be implemented.

Notification No. 08/2025-Central Tax, Dated 23^rd January, 2025

The waiver applies to late fees exceeding the prescribed amount under Section 47, provided FORM GSTR-9C is furnished on or before March 31, 2025. Late fees already paid will not be refunded.

Notification No. 07/2025-Central Tax, Dated 23^rd January, 2025

Rule 16A has been added, Rule 19(1) has been updated. The prescribed format for FORM GST REG-12 has been substituted

Notification No. 06/2025-Central Tax, Dated 10^th January, 2025

The due date for filing FORM GSTR-8 for December 2024, has been extended to January 12, 2025.

Notification No. 05/2025-Central Tax, Dated 10^th January, 2025

The due date for filing FORM GSTR-7 for December 2024 has been extended to January 12, 2025.

Notification No. 04/2025-Central Tax, Dated 10^th January, 2025

The due date for furnishing FORM GSTR-6 for the month of December 2024 is extended to January 15, 2025.

Notification No. 03/2025-Central Tax, Dated 10^th January, 2025

The due date for filing FORM GSTR-5 for the month of December 2024 is extended to January 15, 2025.

Notification No. 02/2025-Central Tax, Dated 10^th January, 2025

The notification extends deadlines for filing FORM GSTR-3B. For December 2024, the due date is extended to January 22, 2025.

Notification No. 01/2025-Central Tax, Dated 10^th January, 2025

The notification extends the deadlines for furnishing details of outward supplies in FORM GSTR-1. For the monthly tax period of December 2024, the due date is extended to January 13, 2025.For the quarterly tax period of October to December 2024, the due date is extended to January 15, 2025