GST Latest News, Updates, Announcements, and Notifications
- Dipali Waghmode
- Nov 12
- 10 min read
A compact car buyer might save over Rs. 70,000 thanks to the GST amendments, which went into effect on Monday, September 22, 2025. Household expenses for groceries and daily necessities would be reduced by 13%. According to government projections, purchases of stationery, apparel, shoes, and medications would result in savings of 7–12%, while individual health and life insurance policies—which are now exempt from GST—would result in savings of up to 18%. These are just a few changes that have been implemented, and things evolve with new updates coming now and then. Every business must keep up with GST news and upgrades to guarantee prompt and complete compliance. Let us share a chronological overview of the key information on GST returns and compliance, e-way bills, and e-invoicing systems from the CBIC, GST Council, and GST Network/portal in 2025.
Table of Contents
October 30, 2025
For users of the Invoice Management System (IMS), the GST department has released a new advice. The GST portal's IMS functionality now includes a new "Import of Goods" area. As a result, the IMS now contains the Bill of Entry (BoE) that the taxpayer filed for the import of commodities, including imports from SEZ. Beginning in October 2025, taxpayers will be able to take appropriate action on individual BoE.
October 29, 2025
An advisory from GSTN advises taxpayers to file any outstanding GST returns that were not filed until the November tax period and whose due date was three years ago or more. As a result, starting on December 1st, 2025, returns for the October 2022 period (monthly returns), the July-September 2022 quarter (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) would not be permitted.
October 14, 2025
The GST portal now offers GSTR-9 filing capabilities for FY 2024–2025.
September 26, 2025
The GSTR-7 invoice-wise reporting feature is now available on the GSTN portal, starting with the September 2025 tax period.
September 25, 2025
Returns (month/quarter ending September 2022) will not be allowed to be filed after the three-year period has passed, in accordance with GSTN's advice to file pending returns before that time. Starting with the October 2025 tax period, the aforementioned restriction will be applied on the GST portal.
September 23, 2025
According to the warning dated September 23, 2025, the Invoice Management System on the GSTN portal is anticipated to undergo additional modifications starting with the October 2025 tax year.
Credit notes, upward credit note amendments, downward CN amendments when the original CN was rejected, downward invoice/DN amendments only when the original invoice was accepted and GSTR-3B was filed, and downward ECO-document amendments only when the original was accepted and GSTR-3B was filed are among the specific records that can be kept pending in the system.
It is made clear that no Input Tax Credit (ITC) reversal will be justified if the recipient has not used the ITC for the relevant invoice or document.
September 17, 2025
On September 17, 2025, the CBIC announced the suggestions given at the 56th GST Council meeting. See "GST notifications" for our article on the contents of each notification.
September 3, 2025
On September 3, 2025, the 56th GST Council Meeting took place in New Delhi. The long-pending agenda issues were discussed at the GST Council's six-monthly meeting. Important choices were made in accordance with the government's plan to enact next-generation GST reforms. The two-tier GST rate structure of 5% and 18%, which eliminates the 12% and 28% slabs, has been accepted by the GST Council. Go here to read the full highlights.
August 28, 2025
In order to clarify system modifications for permitting refunds due to assessment, enforcement, appeal, revision, or any other order (ASSORD), GSTN has released an advisory. The following are the changes:
Refunds can only be claimed when the demand amount is negative, regardless of the Demand ID status.
Even if the cumulative balance is positive or zero, these individuals may still be eligible for refunds if the minor head has a negative balance.
The RFD-01 refund application automatically displays a negative balance.
The most recent demand order associated with a negative balance, whether it be an order-in-original, rectification order, appellate order, etc., is automatically suggested by the GST portal.
August 23, 2025
The GST Council announced on August 23, 2025, that the 56th GST Council Meeting would take place in New Delhi on September 3 and 4, 2025. This meeting is expected to result in numerous rate rationalisation measures.
August 21, 2025
The government has extended the deadline for GSTR-3B for July 2025 from August 20 to August 27, 2025, due to the persistent rains in certain areas of Maharashtra. This relief is provided to registrants in Thane, Raigad, Palghar, Mumbai (City), and Mumbai (suburban). In this context, the CGST notification 12/2025 was released on August 20, 2025.
August 15, 2025
In his Independence Day speech, Prime Minister Narendra Modi criticised the next round of GST reforms. Highlights include combining items into the 5% or 18% tax bands and eliminating the 12% and 28% tax slabs. A 40% tax on sin goods was introduced, fixing classification problems and correcting the inverted tax structure. Key announcements included automated GST refunds and pre-filled returns.
July 20, 2025
Unintentionally, GSTR-3A notices were sent in situations that did not apply to GSTR-4 registrants whose registrations had been revoked before FY 2024–2025. To explain that these taxpayers should disregard the notices, the GSTN released an advice.
July 12, 2025
GSTN released a statement about the B2C table of Table 12 of GSTR-1 via their official social media accounts. It was difficult for taxpayers with solely B2C supplies to leave the 12A table (B2B HSN Summary) empty. The department explained that taxpayers must have one entry in Table 12A if there are no B2B supplies, which allows them to fill in all other fields with "0" and input any HSN code and UQC in Table 12A.
June 24, 2025
CBIC published a circular outlining the process for reviewing, amending, and appealing decisions made by the Common Adjudicating Authority (CAA). It was made clear that the chief commissioner or the commissioner of Central Tax would have the reviewing authority under Section 107 and the revisional authority under Section 108 of the CGST Act of 2017, respectively.
June 16, 2025
In accordance with the GSTN's recommendation dated June 16, 2025, NIC will deploy a new e-way bill portal 2 on July 1, 2025. The goal is to guarantee real-time data synchronisation and do away with reliance on a single site. This indicates that the E-Way Bill2 site is made to quickly synchronise e-way bill information with the main portal.
June 12, 2025
GSTN explained in an advisory dated June 12, 2025, that even if the payment and demand data do not match, they can still file a waiver application if the payment details are not correctly auto-filled when submitting applications for the amnesty plan in forms SPL-01/02. For the tax officers to review, attach the payment information to the application.
June 11, 2025
A comprehensive, step-by-step guide for submitting amnesty scheme applications in form SPL-01/02 before the deadline has been made available in accordance with the most recent GSTN advice.
June 10, 2025
The GSTN has implemented a validation on the GST site that permits Quarterly Return and Monthly Payment of Taxes (QRMP) taxpayers to submit refund applications based on the invoices submitted in the Invoice Furnishing Facility (IFF) for the first two months of the quarter, in accordance with the most recent GSTN guidance. They were previously having problems with the GST platform, which reported that returns for the first two months of the quarter had not been filed, even though the GST statute did not require them. As of November 18, 2019, CGST Circular No. 125/44/2019-GST recommends that taxpayers submit refund claims only after completing GSTR-1 and GSTR-3B, which are required on or before submitting a refund application. Composition taxable individuals must have submitted their due GSTR-4 or CMP-08. Similarly, before filing refund claims, non-resident taxable individuals must have filed GSTR-5, and input service distributors must have filed GSTR-4.
June 9, 2025
On June 9, 2025, the CBIC released a circular allowing tax officials to avoid quoting DIN for documents produced during an investigation that already have a Reference Number generated on the GST system, such as search authorisations, summonses, arrest memos, inspection notices, and other correspondence. In order to amend the original CGST Circulars 122/41/2019-GST dated November 5, 2019, and 128/47/2019 dated December 23, 2019, CBIC issued Circular 249/06/2025.
June 7, 2025
Starting with the July 2025 tax period (filed in August 2025), GSTN will use an advice to hard-lock auto-populated sales liability figures in GSTR-3B. This indicates that Table 3 data in GSTR-3B, which are automatically filled from GSTR-1/GSTR-1A/IFF, cannot be manually altered by taxpayers. When their B2B buyers reject any papers on the Invoice Management System (IMS), suppliers are required to respond quickly and consistently using GSTR-1A.
Through an advisory, GSTN imposed a restriction that prohibits taxpayers from filing their GSTR-3B after three years have passed since the return's due date.
May 14, 2025
Appeal status is changed to "Appeal withdrawn" in GST when withdrawal applications of (APL 01W) submitted prior to final acknowledgement (APL 02) are automatically approved. If submitted later, the Appellate Authority's approval is required. The appeal status shifts from "Appeal submitted" to "Appeal withdrawn" upon approval by the appellate authority. Appeals cannot be pending under Section 128A. When submitting waiver petitions, taxpayers are required to produce a screenshot indicating "Appeal withdrawn."
March 21, 2025
Order number not found and inconsistent order/payment details were among the problems observed when submitting SPL 01/SPL 02 applications on the GST system. To help taxpayers understand, GSTN released an advice. It is recommended to confirm the payment information in the electronic liability ledger on the site if they are not automatically entered in Table 4 of SPL 02. The taxpayer can then submit the waiver application. It is recommended that taxpayers submit the waiver application by June 30, 2025, and make the payment by March 31, 2025.
March 16, 2025
Uttar Pradesh has been implementing biometric-based Aadhaar authentication since March 15, 2025. The GSTN released the recommendation on March 16, 2025.
February 1, 2025 (Budget 2025)
Section 34 of the CGST Act of 2017 has been amended. In order to clearly state that the equivalent input tax credit for a credit note must be reversed, the Finance Minister changed the Proviso to sub-section (2). In other words, if the supplier issues a credit note to lower the recipient's tax obligation, the recipient must reverse the associated ITC if it has already been used. Businesses should now improve their systems and procedures to effectively monitor credit note-related ITC reversals.
Section 38 of the CGST Act of 2017 has been amended. The term "autogenerated" is being removed from Section 38(1), suggesting that the ITC statement, or GSTR-2B, may no longer be fully system-generated. Instead of depending only on data generated by the system, businesses may now need to use the Invoice Management System (IMS) to validate and reconcile invoices and ITC. Additionally, a new clause (c) to section 38(2) is inserted, enabling the government to employ regulations to add more elements to the ITC statement.
Modifications to Sections 107 and 112 of the 2017 CGST Act:
In cases where there is only a penalty demand and no tax demand, Section 107(6) is being changed to require a 10% pre-deposit of the penalty amount for appeals before the Appellate Authority.
In circumstances where there is only a penalty demand and no tax demand, Section 112(8) is revised to mandate a 10% pre-deposit of the penalty amount for appeals before the Appellate Tribunal.
Section 122B of the CGST Act, 2017 was added. In order to penalise violations of the Track and Trace Mechanism obligations outlined in section 148A, a new section 122B is being added.
January 10, 2025
For the month/quarter ending December 31, 2024, the deadlines for monthly and quarterly GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 returns are extended as follows:
[Category X states include Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Category Y states include Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.]
We will keep updating this list as new developments come up in the area of GST laws in India!
Conclusion
The year 2025 has been truly transformative for the Indian GST regime, with the 56th GST Council Meeting introducing the simplified 5% and 18% slab structure (GST 2.0), effective September 22, 2025, which promises significant cost reductions for consumers. Concurrently, a raft of compliance and technology updates—from the new E-Way Bill Portal 2 and enhancements to the Invoice Management System (IMS) to the implementation of the three-year filing restriction—underscore the government's push for a more automated, transparent, and litigant-free tax system. Businesses must meticulously track these chronological updates to ensure seamless compliance and maximize benefits under the new regime.
FAQs
Q1. What is the biggest change in GST announced in 2025?
The biggest change is the rationalization of the GST rate structure into a primarily two-tier system of 5% (Merit Rate) and 18% (Standard Rate), which abolishes the former 12% and 28% slabs. A new 40% slab was introduced for specified sin and luxury goods. These changes were effective from September 22, 2025.
Q2. How does the new GST rate structure impact household expenses?
The new structure significantly reduces costs. Daily essentials (like hair oil, toothpaste, dairy spreads) moved to the 5% slab. Previously 18% GST on Individual Health and Life Insurance premiums is now Nil/Exempt. Consumer durables (ACs, TVs, Refrigerators) and small cars moved from 28% to 18%.
Q3. What is the three-year restriction on filing old GST returns?
An advisory confirmed that taxpayers will be restricted from filing any outstanding GST return (GSTR-1, GSTR-3B, GSTR-4, GSTR-9/9C) if the return's original due date was three years ago or more. This restriction on the GST portal became fully effective starting December 1, 2025.
Q4. What is the Invoice Management System (IMS), and what are its recent updates?
The Invoice Management System (IMS) is a new feature on the GST portal aimed at reconciling invoices and Input Tax Credit (ITC). Recent updates include the addition of an "Import of Goods" section to include the Bill of Entry (BoE) data and providing clarification that no ITC reversal is required if the recipient has not used the credit.
Q5. What are the key amendments made in the CGST Act under Budget 2025?
Key amendments include: mandatory ITC reversal by the recipient for credit notes (Section 34); removal of the "autogenerated" term in GSTR-2B preparation, necessitating reliance on IMS (Section 38); mandatory 10% pre-deposit of penalty for appeals where there is no tax demand (Sections 107 & 112); and a new penalty for violating Track and Trace Mechanism rules (Section 122B).
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