News

Advisory for Taxpayers: Key Updates in e-Way Bill Portal CBIC has issued Circular No. 254/11/2025-GST dated 27th October 2025-Assigning proper officer under section 74A, Sec.75(2) and Sec.122 of the CGST Act, 2017. CBIC has issued Notification No. 18/2025- Central Tax, dated 31st October 2025, to further amend the CGST Rules, 2017. "GSTN has released FAQs on GSTR-9/9C for FY 2024–25." GST Advisory on new changes in Invoice Managment System (IMS). CBIC has issued Instruction No.06/2025-GST - System-Based Provisional Refund Sanction Mechanism under Rule 91(2) of the CGST Rules CBIC has Withdraw the Circular No.212/6/2024-GST CBIC has issued Notification No.40/2025-Customs dated 25th September 2025, amended Notification No.50/2017-Customs. Bombay High Court Judgment in case of Hikal Limited vs Union of India & Ors. set aside show cause notices and order in original relating to Rule 89(4B) and Rule 96(10) of the CGST Rules, 2017 CBIC has issued Circular No. 252/09/2025 -GST, Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN) - reg. CBIC has issued Notification No.17/2025- Integrated Tax (Rate) amending Notification No.14/2017-Integrated Tax (Rate), relating to reverse charge provisions under IGST Act, 2017, effective from 22nd September 2025. CBIC has issued Notification No. 16/2025- Integrated Tax (Rate) amending Notification No. 9/2017-Integrated Tax (Rate) under IGST Act, 2017, on 56th GST Council's recommendation, effective from 22nd September 2025. CBIC has issued Notification No. 15/2025- Integrated Tax (Rate), amending Notification No. 8/2017- Integrated Tax (Rate) with further changes recommended by the GST Council, effective from 22nd September 2025. CBIC has notified Notification No. 14/2025- Integrated Tax (Rate) prescribing 12% IGST on specified inter-State goods under the Integrated GST Act, 2017. CBIC has issued Notification No.13/2025-Integrated Tax (Rate) amending Notification No. 22/2018-Integrated Tax (Rate), dated the 26th July, 2018 CBIC has issued Notification No.12/ 2025-Integrated Tax (Rate) updating Schedule IV reference to Schedule II/III under Notification No.9/2018-Integrated Tax (Rate) CBIC has issued Notification No.11/2025- Integrated Tax (Rate), revising tax rate under Notification No. 3/2017-Integrated Tax (Rate). CBIC has issued Notification No. 10/2025-Integrated Tax (Rate), exempting specified inter-State supplies of goods from IGST, effective from 22nd September 2025. The CBIC has issued Frequently Asked Questions FAQs–3. CBIC has issued Notification No. 9/2025-Integrated Tax (Rate) prescribing revised IGST slabs from 0.25% to 40% on inter-State supplies. CBIC issued Notification No. 17/2025-Central Tax (Rate), which amend the Reverse Charge Provisions under GST. The CBIC has issued Notification No.15/2025-Central Tax (Rate), amending GST Rate Notification No. 11/2017-Central Tax (Rate) The Notification No. 14/2025-Central Tax (Rate) prescribing 6% GST on specified goods. CBIC notifies replacement of the complete Table and corresponding entries in Notification No. 21/2018-Central Tax (Rate), effective from 22nd September, 2025 The Central Government has issued Notification No. 12/2025-Central Tax (Rate) , notifying an amendment revising Schedule reference in the GST rate structure, effective from 22nd September 2025. CBIC has issued Notification No. 11/2025- Central Tax (Rate) amending Notification No. 3/2017-Central Tax (Rate) to reverse the GST Rate to 9% CBIC issued Notification No. 10/2025-Central Tax (Rate) amending Notification No. 02/2017- Central Tax (Rate) dated 28-06-2017 CBIC notifies revised GST rates on goods under Notification No. 9/2025-Central Tax (Rate) The CBIC has issued Notification which grants exemption / concessional rate on specified services pursuant to 56th GST Council meeting. Frequently Asked Questions-2 (FAQs-2) on the decisions of the 56th GST Council-Press Release Recommendations of the 56th Meeting of the GST Council held on dt.03-09-2025 CBIC issued Circular No. 251/08/2025-GST dated 12th September 2025 clarifying the treatment of secondary or post-sale discounts under GST– Download and read the full circular here. FAQs on GST Rate Rationalisation based on recommendations of GST Council in its 56th meeting on 3rd September, 2025.  LATEST CENTRAL TAX (RATE)NOTIFICATIONS OCTOBER 2024 GST UPDATE In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government. In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs. Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022. Applicability of GST on accommodation services supplied by Air Force Mess to its personnel. In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002. It is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India. The Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India. In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the Notification. The Central Government hereby makes the following Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs. In the said notification, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: -In the said notification The Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council. In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1)and (3) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) Circular issued for Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, Whereas, in the matter concerning imports of “Copper Tubes and Pipes” (hereinafter referred to as the subject goods). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 “37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 27/2022- Central Tax Union Finance Minister Smt. Nirmala Sitharaman chairs 48th Meeting of the GST Council via virtual mode in New Delhi. The Central Government is satisfied that in the period commencing on and from the 1st day of July, 2012. The notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 04/2022-Central Excise. The Central Government, on being satisfied that it is necessary in the public interest so to do. In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962). In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the Notification No. 101/2022-Customs(N.T.) The Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification. "Provided also that kakrawa his appointed as land customs station for the purpose of clearance of baggage, passenger vehicles & tourist vehicles" The following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.208/1977-Customs. These regulations may be called the Postal Export (Electronic Declaration and Processing) Regulations, 2022. In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962) Postal Export (Electronic Declaration & Processing) regulations, 2022 & implementation of PBE Automated System-reg. In the said notification, in the opening paragraph, the fifth proviso & the sixth proviso namely The Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962) In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962). The Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) The Central Government, on the recommendations of the Goods and Services Tax Council, hereby empowers the Competition Commission of India. Clarification on holding of Pre-Show Cause Notice consultation In exercise of the powers conferred by section 14 of the customs act, 1962 (52 of 1962). TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, The Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017. Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court. Clarification on refund related issues-reg. Crux of Circular No. 178/10/2022-GST Customs 01-2020 CGST (RATE) NOTIFICATIONS CGST/UTGST ~Orders