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- Updated on : January 25, 2026
🧾 Latest GST News, CBIC Circulars, Advisories & FAQs (2025-2026) – DisyTax
Stay ahead with the latest GST news, crucial CBIC circulars, insightful GST advisories, and key outcomes from GST Council meetings. Our dedicated team of DisyTax Experts meticulously compiles these updates monthly, directly from official CBIC and GSTN portals, ensuring accuracy and relevance for taxpayers and professionals across India.
🎯 Why Choose DisyTax for Your GST Updates?
- Expert Curated Content: Our updates are not just compiled, but carefully analyzed and presented by experienced GST professionals.
- Timely & Accurate Information: We prioritize speed and precision, delivering the most current information right after official announcements.
- Comprehensive Coverage: From major policy changes to minor clarifications, we cover everything essential for your compliance.
- User-Friendly Format: Complex GST topics are broken down into easy-to-understand summaries, often with practical examples and tables.
- Direct Links to Official Sources: Every update includes direct links to the original CBIC notifications and circulars for verification.
📅 GST Updates for the Year 2025 (January to December)
📌 December 2025
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- 🔵 Notification No. 12/2025-Central Tax (December 2025): CBIC notified Central Goods and Services Tax (Third Amendment) Rules 2025 introducing further procedural amendments including enhanced compliance measures and simplification of return filing processes for taxpayers effective from December 2025. (GST Council Official Notification)
- 🟢 GSTAT Hearings Commencement (December 2025): Goods and Services Tax Appellate Tribunal (GSTAT) officially commenced regular hearings in December 2025 as per the timeline announced in 56th GST Council meeting; tribunals across major cities started accepting and processing pending appeals with dedicated benches established for expedited case resolution. (GST Council - What's New)
- 🟣 Year-End Compliance Advisory (December 2025): CBIC issued comprehensive advisory for taxpayers regarding year-end compliance requirements including timely filing of pending returns, reconciliation of accounts, and completion of annual return GSTR-9 for FY 2024-25 to avoid penalties and ensure smooth transition into new fiscal year. (CBIC Circulars)
- 🔴 GST Revenue Collection Update (01-01-2026): Gross GST revenue for December 2025 reflected strong festive season impact with collections reaching ₹2.05 lakh crores, marking highest monthly collection of calendar year 2025; sustained compliance and rate rationalization benefits continued to strengthen revenue base with year-on-year growth of 6.2%. (PIB Press Release)
- 🟡 E-Invoice System Enhancement (December 2025): GSTN announced major enhancements to e-invoice system including real-time validation, improved error handling mechanisms, and integration with international invoice standards to facilitate cross-border trade documentation and compliance for exporters and importers. (e-Invoice Portal)
- 🟠 Annual Return Filing Reminder (December 2025): CBIC reminded taxpayers about approaching deadline for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for Financial Year 2024-25; extended support through helpdesks and webinars conducted by field formations to assist taxpayers in accurate return preparation. (CBIC-GST Tickers)
- 🔵 Rate Rationalization Impact Assessment (December 2025): GST Council published detailed impact assessment of rate rationalization implemented from September 2025; report highlighted ₹48,000 crore relief to consumers on essential goods, successful transition to simplified two-slab structure, and minimal compliance issues during implementation phase. (GST Council Official Reports)
- 🟢 Portal Maintenance Schedule (31-12-2025): GSTN announced scheduled maintenance of GST Portal from 31-Dec 23:00 hrs to 01-Jan 06:00 hrs for year-end system upgrades and performance optimization; taxpayers advised to complete pending filings before maintenance window and plan compliance activities accordingly. (GSTN Updates)
- 🟣 Taxpayer Facilitation Initiatives (December 2025): CBIC launched multiple taxpayer facilitation initiatives including dedicated helplines for annual return queries, simplified guides for GSTR-9 filing, and district-level workshops across India to assist small and medium businesses in meeting year-end compliance requirements without penalties. (CBIC Circulars)
📌 November 2025
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- 🔵 Notification No. 11/2025-Central Tax (November 2025): CBIC notified Central Goods and Services Tax (Second Amendment) Rules 2025 introducing key procedural amendments including provisions for system-based GST registration approval within three working days and compliance enhancements for taxpayers. (GST Council Official Notification)
- 🟢 3-Day GST Registration Implementation (01-11-2025): Electronic grant of GST registration within three working days operationalized from 01 November 2025 based on data analysis and risk parameters, benefiting approximately 96% of new applicants; proper officer issues registration certificate in FORM GST REG-06 automatically upon approval. (GST Council Newsletter (PDF))
- 🟣 GSTAT Operationalization Progress (November 2025): Goods and Services Tax Appellate Tribunal (GSTAT) made operational for accepting appeals before end of September 2025 as planned; commenced hearings before end of December 2025 with phased appeal filing timeline – appeals against orders passed on or before 31 January 2022 accepted till 30 June 2026. (GST Council Newsletter (PDF))
- 🔴 Section 34 Amendment (Effective November 2025): Credit note declaration timeline updated – registered persons issuing credit notes must declare details in return for the month of issuance but not later than thirtieth day of November following the end of financial year in which supply was made, or date of furnishing annual return, whichever is earlier. (CBIC Official - Section 34)
- 🟡 Circular No. 250/07/2025-GST (24-06-2025, Relevant for November): Clarification issued on reviewing authority, revisional authority and appellate authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI; applicable during November 2025 appeal proceedings. (GST Council - CGST Circulars)
- 🟠 GST Day 2025 Celebrations (November 2025): CGST Bengaluru Zone and field formations across India celebrated 8th anniversary of GST implementation, highlighting achievements in revenue collection (crossing ₹1.95 lakh crore in October 2025), taxpayer services, refund processing efficiency (39.6% growth), and compliance simplification over eight years of GST regime. (PIB Press Release)
- 🔵 56th GST Council Reforms Monitoring (November 2025): CBIC and GST Council continued monitoring successful implementation of rate rationalization decisions from 22 September 2025; taxpayer adaptation to new two-slab structure (5% Merit & 18% Standard) with special 40% rate for sin/luxury goods showing positive compliance trends with revenue growth sustained at 4.6% YoY. (PIB Press Release)
- 🟢 Disaster Recovery Drill (20-22 November 2025): CBIC conducted disaster recovery drill for ECCS (Electronic Commerce Courier System) application from 20 November to 22 November 2025, ensuring business continuity and data protection measures for GST-related courier clearance systems. (CBIC ECCS Advisory)
- 🟣 Forthcoming Bihar Elections - Model Code Impact (November 2025): CBIC issued advisories regarding GST enforcement and compliance activities in context of forthcoming General Elections to Legislative Assembly of Bihar 2025, ensuring tax administration continuity while observing election commission guidelines. (CBIC Official)
📌 October 2025
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- 🔵 Notification No. 09/2025-Central Tax (11-02-2025, Effective 01-10-2025): CBIC brought rules 2, 8, 24, 27, 32, 37, and 38 of the CGST (Amendment) Rules, 2024 into force effective from 01-10-2025 to implement procedural changes including revised refund processing (Rule 91) and compliance simplifications. (GST Council Official Notification)
- 🟢 Notification No. 10/2025-Central Tax (October 2025): Amendment to notification No. 02/2017-Central Tax issued to align procedures with the new GST rate structure implemented post-September 2025 rationalization and ensure consistency in tax administration. (GST Council Official Notification)
- 🟣 Notification No. 13/2025-CT dated 17-09-2025 (Effective 01-10-2025): Rule 91 substituted to introduce system-based identification and evaluation of risk for refund processing; proper officer required to issue order in FORM GST RFD-04 within seven days from acknowledgement date, marking shift to technology-driven refund sanctioning. (CBIC Official - Rule 91)
- 🔴 Section 38 & 39 Amendments (Effective 01-10-2025): Finance (No. 7) Act, 2025 introduced Section 127 substituting provisions under Section 38 (furnishing details of outward supplies) and Section 39 (furnishing of returns) effective from 01-10-2025, streamlining return filing procedures and enabling quarterly filing for specified class of taxpayers. (CBIC Official - Section 38)
- 🟡 GST Revenue Collection Record (03-11-2025): Gross GST revenue for October 2025 stood at ₹1,95,936 crores, registering 4.6% year-on-year growth; sharp rise attributed to recent GST rate rationalization from late September 2025 and sustained consumer demand during festive season. Net GST revenue at ₹1,69,002 crore with 7.1% yearly growth. (PIB Press Release)
- 🟠 GST Refunds Surge (October 2025): Total GST refunds grew 39.6% with Domestic refunds at 26.5% and Import refunds at 55.3%; total refunds rose from ₹19,292 crores (October 2024) to ₹26,935 crores (October 2025), reflecting improved refund processing efficiency post-Rule 91 implementation. (PIB Official Document (PDF))
- 🔵 79th Edition GSTC Newsletter (October 2025): GST Council published October 2025 newsletter documenting implementation progress of 56th GST Council decisions, compliance updates, and taxpayer guidance on new rate structure effective from 22-09-2025. (GST Council - What's New)
- 🟢 Post-Implementation Monitoring (October 2025): CBIC and GST Council monitored smooth transition to new rate structure (5% Merit, 18% Standard, 40% Sin/Luxury) implemented from 22 September 2025; addressing classification queries and issuing clarifications on time-of-supply and transitional provisions. (GST Council Official)
📌 September 2025
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- 🟡 GST Reforms 2025 - Impact Analysis (03-09-2025): Government announced that rate rationalization will provide relief worth approximately ₹48,000 crores to common citizens; household essentials (soaps, toothpaste, breads) reduced to 5%, while sin/luxury goods attract 40% to maintain revenue balance. (PIB Official Document (PDF))
- 🔵 56th GST Council – Recommendations (03-09-2025): Major rate rationalisation approved with a two‑rate structure (Merit 5% and Standard 18%) and a special 40% rate for select sin and luxury items; most new rates are to take effect from 22-09-2025, while tobacco/pan masala items will be notified later. (PIB Press Release)
- 🟢 FAQs on 56th GST Council decisions (03-09-2025): Official FAQs clarify the effective date (22-09-2025), time‑of‑supply treatment across rate change, ITC usage/reversal principles, and no need to cancel e‑way bills for goods already in transit when rates change. (PIB FAQs)
- 🟣 GSTAT operationalisation timeline (03-09-2025): Council recommended making the Appellate Tribunal ready to accept appeals before end‑September and commence hearings by end‑December 2025, with a proposed cut‑off of 30‑06‑2026 for filing backlog appeals. (PIB Press Release)
📌 August 2025
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- 🟡 GSTR-3B due date extended for July 2025 (20-08-2025): The deadline to file GSTR-3B for July 2025 was extended to 27-08-2025 for taxpayers in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar due to heavy rains. (PIB Press Release)
- 🔵 CBIC-Mitra helpdesk number changed (01-08-2025): The CBIC-Mitra toll-free number changed from 1800-120-0232 to 1800-425-0232 with effect from 1st August 2025. (CBIC-GST Tickers)
- 🟣 ACES-GST maintenance window (30-08-2025): CBIC announced a planned ACES-GST maintenance activity from 30-Aug 20:00 hrs to 31-Aug 01:00 hrs, advising taxpayers that Central Excise/Service Tax services may be unavailable during this window. (CBIC-GST Tickers)
- 🟢 GST revenue data published (31-08-2025): The GST Portal released the state-wise and head-wise collection dataset for August 2025, available as an official PDF. (GST Monthly Data PDF)
- 🟢 e-Invoice IRP Advisory (11-08-2025): The e-Invoicing portal published an official advisory on AATO updation effective from 01-09-2025. (e-Invoice Portal)
- 🔵 Portal note on GSTR-3B due dates (Reference): The GST Portal's official GSTR‑3B guide confirms that due dates may be extended by Government notification; August 2025 saw such an extension in select Maharashtra districts. (GST Portal Guide)
📌 July 2025
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- 🟢 Advisory No. 06/2025 (01-07-2025): Introduces a statutory time limit of three years for filing GSTR-1, GSTR-3B, and GSTR-9 from their respective due dates. This measure aims to bring finality to open filings and minimize future audit exposures for taxpayers. (CBIC Circulars)
- 🟢 GST Circular No. 194/14/2025-GST (05-07-2025): Provides comprehensive clarification on Input Tax Credit (ITC) eligibility under Real Estate Joint Development Agreements (JDAs). Developers are now explicitly permitted to claim ITC based on milestone payments made to landowners, contingent upon the availability of proper tax invoices. (GST Council Circulars)
- 🟢 Section 16(4) Amendment Enforced: A new time limit for availing ITC has been implemented, restricting it to within three years from the invoice date. This amendment applies prospectively from July 01, 2025, promoting timely credit claims and reducing discrepancies. (GSTN Updates)
- 🟢 HSN Reporting Advisory Issued: It is now mandatory to report 6-digit HSN (Harmonised System of Nomenclature) codes for all Business-to-Business (B2B) invoices. For Business-to-Consumer (B2C) invoices, the 6-digit HSN is optional only if the aggregate turnover is below ₹5 Crore. (GST Portal GSTR-1 FAQs)
- 🟢 Updated E-invoicing FAQs Released: CBIC has further clarified that businesses with an annual aggregate turnover of ₹5 Crore and above must comply with e-invoicing provisions starting from Financial Year 2025-26. (GSTN E-Invoicing FAQs)
- 🟢 Notification No. 12/2025 Issued: The due date for filing the Composition Scheme return CMP-08 for Quarter 1 FY 2025-26 has been extended from July 18th to July 30th, 2025. (CBIC Notifications)
📌 June 2025
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- 🟢 Export Refund Dashboard Launched: GSTN has introduced a real-time refund tracking dashboard for exporters, effective June 15, 2025. This initiative is designed to enhance transparency in the refund process and significantly reduce delays for export-oriented businesses. (GSTN Updates)
- 🟢 E-Way Bill Advisory: This advisory clarifies that expired E-Way Bills will not attract penalties if the delays in transportation are genuinely justified due to uncontrollable events, such as natural calamities, road blockades, or strikes. (CBIC Advisories)
- 🟢 Advisory No. 04/2025: Mandates Aadhaar authentication for all new Composition Scheme registrations filed on or after June 30, 2025. This step aims to strengthen the verification process and curb fraudulent registrations. (CBIC Advisories)
- 🟢 FAQs Updated on Promotional Tools: GSTN has updated its FAQs to provide clear guidance on the GST implications concerning the usage and accounting of various promotional tools like coupons, discounts, and prepaid vouchers. (GST Council FAQs)
- 🟢 Clarification on Export of Services: New guidelines issued regarding export of services, confirming that services provided to overseas clients where payment is received in foreign convertible currency qualify as zero-rated supply. (CBIC Circulars)
📌 May 2025
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- 🟢 E-invoicing Limit Lowered: The applicability threshold for e-invoicing has been further reduced to ₹5 Crore annual aggregate turnover, effective from May 1, 2025. Businesses meeting this criterion are now required to onboard the NIC e-invoice system. (GSTN E-Invoicing FAQs)
- 🟢 Revised Late Fee Structure: New, rationalized slabs have been announced for the late filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement), significantly reducing the compliance burden on small businesses. (CBIC Notifications)
- 🟢 Rule 37A Clarified: Detailed clarification on the reversal requirements of Input Tax Credit (ITC) has been provided for situations where vendors fail to file their GSTR-1 or GSTR-3B within 180 days from the invoice date. (CBIC Circulars)
- 🟢 Advisory on E-commerce Operator Liability: GSTN issued an advisory regarding the liability of e-commerce operators for tax collection at source (TCS) under Section 52 for supplies made through their platforms. (GSTN Updates)
📌 April 2025
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- 🟢 Biometric Pilot Launched: Gujarat and Puducherry have commenced a pilot project for Aadhaar biometric-based GST registration for new applicants. This initiative aims to streamline the registration process and prevent fraudulent registrations. (GSTN Updates)
- 🟢 Job Work ITC Reversal: Clarification reiterated that Input Tax Credit (ITC) must be reversed if goods sent for job work are not received back within one year from the date of dispatch, as stipulated under Section 143 of the CGST Act. (CBIC Circulars)
- 🟢 E-Way Bill Validity Extended: The validity period for E-Way Bills has been extended specifically for perishable goods such as fruits, vegetables, and dairy items. This measure provides much-needed flexibility and support to the logistics industry. (CBIC Notifications)
- 🟢 Circular on Appellate Tribunal Appeals: New circular provides guidance on the procedure for filing appeals before the GST Appellate Tribunal (GSTAT) once it becomes fully operational, clarifying jurisdictional aspects and documentation. (GST Council Circulars)
📌 March 2025
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- 🟢 Composition Scheme Opt-in Deadline: CBIC allowed eligible small taxpayers to opt into the Composition Scheme for FY 2025-26 before the deadline of March 31, 2025, enabling them to benefit from simplified compliance. (CBIC Notifications)
- 🟢 GSTR-1 Auto-Draft Feature Enabled: GSTN has enabled an auto-draft preview of GSTR-1, populating data based on e-invoice and e-way bill information. This feature is designed to significantly reduce mismatches and errors during return filing. (GSTN Updates)
- 🟢 Advisory on Dynamic QR Code for B2C: Advisory issued for businesses with B2C transactions to implement dynamic QR codes for digital payments, promoting cashless transactions and compliance. (CBIC Advisories)
📌 February 2025
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- 🟢 Online Gaming FAQs Released: Comprehensive FAQs released by CBIC clarifying the application of 28% GST on online gaming, betting platforms, and casinos, aligning with the GST Council's decision from July 2023. (GST Council FAQs)
- 🟢 Rule 36(4) ITC Cap Reiteration: Clarification on Rule 36(4) reiterating the limit on provisional Input Tax Credit (ITC) to 5% of matched invoices in GSTR-2B, for invoices not appearing in GSTR-2B. (CBIC Circulars)
- 🟢 Advisory on Geocoding of Address: GSTN released an advisory making geocoding of the principal place of business address mandatory for new GST registrations to enhance address verification and combat fraudulent practices. (GSTN Updates)
📌 January 2025
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- 🟢 50th GST Council Meeting Outcomes: Key decisions from the 50th GST Council meeting were implemented, including a major textile rate correction approved to address and remove the inverted duty structure that significantly impacted fabric manufacturers. (GST Council Meetings)
- 🟢 Aadhaar OTP for Registration Activated: Mandatory OTP (One-Time Password) authentication via Aadhaar has been activated for GST registration, specifically for high-risk categories of applicants, bolstering the security and authenticity of new registrations. (GSTN Updates)
- 🟢 Circular on Input Service Distributor (ISD): CBIC issued a circular clarifying the procedures and compliance requirements for Input Service Distributors (ISD) to distribute common input services among distinct persons. (CBIC Circulars)
- 🟢 Extension of Amnesty Scheme: The Amnesty Scheme for non-filers of GSTR-4 and GSTR-10 was further extended, providing a final opportunity for composition dealers and annual return non-filers to comply with reduced late fees. (CBIC Notifications)
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