GST Notifications Summary – All Recent Updates

Updated on: Sep 18th, 2025

7 min read

GST notifications are issued by the department from time to time to keep the concerned people updated regarding changes made by the department with regard to various compliance procedures, tax rates, and similar matters.

We have for you here, an updated summary of all such notifications issued in a summarised form. If you want to refer to any GST circular or order or removal of difficulties order, visit our page on “GST Circulars and Orders ”.

Central Tax Notifications

Notification Number	Date	Subject	Description
17/2025-Central Tax (Rate)	17/09/2025	Reverse charge on local delivery service by ECO	Adds a clause in the principal notification 17/2017-CTR, specifies that the e-commerce operator shall pay GST under RCM on services by way of local delivery except where the person supplying such services through the electronic commerce operator is liable for mandatory GST registration under section 22(1) This notification is effective from 22nd September 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	- Amends the definition of GTA given under the principal Notification 12/2017-CTR to exclude local delivery by or through ECO (e-commerce operator) - Inserts exemptions for individual health/life insurance & reinsurance - Clarifies that certain local delivery by or through e-commerce operator are excluded from certain exemptions - Defines ‘group’ and ‘health insurance business’. This notification is effective from 22nd September 2025
15/2025-Central Tax (Rate)	17/09/2025	Comprehensive service rate changes	Amends the GST rates on various services under the principal Notification 11/2017-CTR, as follows- 1) New rate 18%- Transport services (non-Indian railways container transport, multimodal transport), courier and postal services, local delivery through e-commerce operators, professional and business services, manufacturing job work. (Previously 12% GST). 2) New rate 5%- Tailoring services, job work for food, textiles, printing educational materials, brick manufacturing, handicrafts, beauty and cleaning services. 3) New rate 1.5%- Job work on diamonds. Tightened rules on input tax credit claims with clear exceptions and illustrations. This notification is effective from 22nd September 2025 It is also clarified with respect to renting, that ‘premises’ means a place from where hotel accommodation services are being supplied or are to be supplied, with effect from 1st April 2025.
14/2025-Central Tax (Rate)	17/09/2025	GST rate notified for bricks/tiles	Notifies GST at 12% for fly ash bricks, building bricks, fossil bricks, earthen/roofing tiles; clarifies product codes and coverage. This notification is effective from 22nd September 2025.
13/2025-Cental Tax (Rate)	17/09/2025	Reduced GST rate on handmade items and handicrafts, etc.	Substitutes the previous notification 21/2018-CTR. It replaces the entire GST rate table. The new rates prescribed are 5% GST for a wide array of handicraft items including woodcraft, embroidery, coir, pottery, glassware, bamboo and cane crafts, paintings, sculptures, etc. Additionally, silver filigree work, handmade imitation jewellery and natural seed/bead jewellery attract a concessional rate of 3%. This notification is effective from 22nd September 2025.
12/2025-Central Tax (Rate)	17/09/2025	Amendment to used motor vehicles	The notification changes the reference for used motor vehicles (petrol/ diesel/ SUVs) from the older schedule (Schedule IV of 01/2017) to the updated schedules (Schedule II or III of 09/2025). This notification is to be effective from 22nd September 2025
11/2025-Central Tax (Rate)	17/09/2025	GST rate amendment for petroleum and coal bed methane operations	The rate is changed from the earlier 12% to 18%. This amendment will be effective from 22nd September 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, expands exemptions especially for agricultural, food, health, and education items. Also, defines terms such as ‘pre-packaged and labelled’, “unit container” and clarifies the scope of items such as the drugs in Annexure I & musical instruments in Annexure II. This notification is to be effective from 22nd September 2025
09/2025-Central Tax (Rate)	17/09/2025	Revised tax rates and schedules	Supersedes 01/2017-CTR to notify GST rates on various goods by detailed schedules. This includes major slab restructuring and new 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 jewellery, 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 to be effective from 22nd September 2025
16/2025	17/09/2025	Commencement of specified provisions of the Finance Act, 2025, from 1 October 2025	• 1st October 2025 appointed as the date on which clauses (ii) and (iii) of section 121, sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 come into force. • Below is a glimpse of what these provisions cover- -Here are the Finance Act, 2025 provisions that Notification 16/2025–Central Tax brings into force, listed with section numbers and their official headings/descriptions: Section 121(ii) – Amendment to CGST Act section 2(69): adds “local fund” / “municipal fund” definitions. Section 121(iii) – Inserts clause 2(116A): definition of “unique identification marking”. Section 122 – Amendment of section 12- Time of supply for voucher for goods is removed Section 123 – Amendment of section 13- Time of supply for voucher for services is removed Section 124 – Amendment of section 17(5)- Changing to 'Plant and machinery'- Retrospectively from 1 July 2017, ITC on goods/services used to construct immovable property on own account remains blocked unless the resulting asset qualifies as plant and machinery. Section 126 – Amendment of section 34- Amends CGST Act section 34(2) proviso (credit notes) Section 127 – Amendment of section 38- ITC auto-generated statement Section 128 – Amendment of section 39- Returns Section 129 – Amendment of section 107- First appeals Section 130 – Amendment of section 112 - Appels to Appellate Tribunal Section 131 – Insertion of new section 122B: penalty for failure to comply with track and trace mechanism. Section 132 – Insertion of new section 148A: track and trace mechanism for certain goods. Section 133 – Amendment of Schedule III (neither supply of goods nor services)- Insertion of supply of goods warehoused in SEZ/FTWZ before export or to DTA Section 134 – No refund of tax collected
15/2025	17/09/2025	Exemption from filing annual return (FORM GSTR-9) for small taxpayers from FY 2024-25 onwards	• Registered persons with aggregate turnover up to INR 2 crore are exempt from filing the annual return for FY 2024-25 onwards. • 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 refund not allowed under section 54(6) to: 1) any registered person without Aadhaar authentication per rule 10B; 2) persons supplying specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). • Effective from 1st October 2025.
13/2025	17/09/2025	Central Goods and Services Tax (Third Amendment) Rules, 2025	• Rule 31A(2): Valuation factor changed by substituting 128 with 140 (impacts value of supply of lottery). • Rule 39(1A): Clarifies reverse charge references to CGST Act section 9 and IGST Act section 5(3) and 5(4), effective 1st April 2025. • Rule 91(2): Provisional refund order in FORM GST RFD-04 within 7 days based on risk; officer may skip provisional refund and proceed under rule 92; no revalidation of RFD-04; effective 1st October 2025. • Appeals: CGST Rule 110 updated to use new FORM GST APL-02A; new rule 110A enables single-member bench transfers where no question of law; ties to section 109(8) threshold of INR 50 lakh; rule 111 aligned; rule 113(2) introduces summary order FORM GST APL-04A; • Annual return changes (GSTR-9): New ITC rows (A1, A2, H1, etc.), clearer placement of reclaimed ITC with references to CGST Rules 37, 37A, 38, 39, 42, 43; revised Part V timing notes for FY 2024-25 onward, applicable from date of notifying in official gazatte. • Reconciliation statement (GSTR-9C): adds fields for supplies covered by section 9(5) of CGST Act; late fee reference aligned to section 47(2); clarifies “payable” vs “paid”, applicable from date of notifying in official gazatte. • Commencement: Applicable from 22nd September 2025 for all except, 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 (sub-urban), Thane, Raigad and Palghar of Maharshtra are given extension of due date from 20th August to 27th August 2025 for GSTR-3B of July 2025, on the grounds of natural calamity.
11/2025	27/03/2025	Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025	Application u/s 128A can be filed only after the payment of full tax demand for the period for which the notice or statement was issued, even if the demand covers multiple periods No refund for taxes/penalties paid before the amendment if the demand covers multiple periods. Applicants can intimate the appellate authority or Appellate Tribunal for not pursuing appeals for periods specified in 128A(1). Application shall be deemed to have been withdrawn to the extent of the said intimation for the period from 1st July 2017 to 31st March 2020
10/2025	13/03/2025	Seeks to amend notification No. 02/2017-CT.	The territorial jurisdiction of Principal Commissioner/ Commissioner of Central Tax for Alwar, Outer Chennai, Jaipur, Jodhpur, Madurai, Tiruchirapalli, Udaipur was amended
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	The provisions stated in rules 2, 24, 27 and 32 of the CGST (Amendment) Rules, 2024 came into force w.e.f 11.02.205 while rules 8, 37 and 38(ii) of the CGST (Amendment) Rules, 2024 will be applicable from 1.04.2025
08/2025	23/01/2025	Notifying amnesty scheme for waiver of the late fee	Provides a conditional waiver of late fees for delayed filing of Form GSTR-9C. The scheme restricts the late fee to delays associated with filing Form GSTR-9, provided Form GSTR-9C is submitted by 31 March, 2025. Taxpayers who have filed form GSTR-9 (annual return) but failed to file for GSTR-9C (reconciliation statement) for the FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 or 2022-23 are provided relaxation from the payment of late fees. No refund of late fee will be provided if the amount is already paid in respect of delayed furnishing of Form GSTR-9C for the said financial years.
07/2025	23/01/2025	Seeks to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025	Amended CGST Rules, 2017 by inserting Rule 16A and making changes to Rule 19 and 87 Via Rule 16A, any person who is not liable to take GST registration but is required to make any payment under the provisions of the Act, the proper officer may grant a temporary identification number and issue an order in Part B of FORM GST REG-12. 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 time limit for furnishing the statement in the Form GSTR-8 by an E-commerce Operator for December was extended to 12.01.2025
05/2025	10/01/2025	Seeks to extend the due date for furnishing Form GSTR-7 for December, 2024	The time limit for furnishing the return in the Form GSTR-8 by a TDS deductor for December was extended to 12.01.2025
04/2025	10/01/2025	Seeks to extend the due date for furnishing Form GSTR-6 for December, 2024	The time limit for furnishing the return in the Form GSTR-6 by an Input Service Distributor for December was extended to 15.01.2025
03/2025	10/01/2025	Seeks to extend the due date for furnishing Form GSTR-5 for December, 2024	The time limit for furnishing the return in the Form GSTR-5 by a non-resident taxable person for December was extended to 15.01.2025
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 time limit for furnishing GSTR-3B for December was extended to 22.01.2025 and for the quarter October to December it was extended to 24.01.2025 and 26.01.2025 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 time limit for furnishing GSTR-1 for December was extended to 13.01.2025 and for the quarter October to December it was extended to 15.01.2025

About the Author

Annapoorna

Assistant Manager - Content

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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