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GST Notifications Summary – All Recent Updates

By Annapoorna

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Updated on: Apr 14th, 2025

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5 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

11/202527/03/2025Seeks 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  • Application shall be deemed to have been withdrawn to the extent of the said intimation for the period from 1st July 2017 to 31st March 2020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

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

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

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