GST Laws

GST 2.0

In September, GST rates were reduced on many commodities. The anti-profiteering rule in Section 171 mandates that any reduction in ...
The Next Generation 2.0 GST Rate Reform, implemented through a series of notifications dated September 17, 2025, represents a comprehensive ...
GST rate rationalisation provides a timely boost to these sectors, reducing tax burdens and improving income opportunities for farmers, artisans and entrepreneurs across ...
Jammu and Kashmir government on Friday rolled out GST 2.0 reforms in the Union territory, bringing in major changes to ...
The Expectations of a consumption booster large enough to trigger a robust investment cycle from the massive goods and services ...

Notif-Central Tax

Notification no. 20/2025 – Central Tax dated 31.12.2025

CBIC issued Notification no. 20/2025 – Central Tax dated 31.12.2025 which Seeks to notify Central Goods and Services Tax (Fifth ...

Notification no. 19/2025 – Central Tax dated 31.12.2025

CBIC issued Notification no. 19/2025 – Central Tax dated 31.12.2025 which Seeks to notify supplies under section 15(5) of CGST ...

Notification no. 18/2025 – Central Tax dated 31.10.2025

CBIC issued Notification no. 18/2025 – Central Tax dated 31.10.2025 that Seeks to notify the Central Goods and Services Tax ...

Notification no. 17/2025 – Central Tax dated 18.10.2025

CBIC issued Notification no. 17/2025 – Central Tax dated 18.10.2025 Seeking to extend date of filing GSTR-3B ...

Notification no. 16/2025 – Central Tax dated 17.09.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 16/2025 – Central Tax dated 17.09.2025 that Seeks to ...

Notif. CT Rate

Notification No. 19/2025-Central Tax (Rate) dated 31.12.2025

CBIC issued Notification no. 18/2025-Central Tax (Rate) dated 31.12.2025 Seeking to amend Notification 09/2025- Central Tax (Rate), to prescribe GST ...

Notification No. 18/2025-Central Tax (Rate) dated 24.10.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 18/2025-Central Tax (Rate) dated 24.10.2025 Seeking to amend notification ...

Notification No. 17/2025-Central Tax (Rate) dated 17.09.2025

CBIC issued Notification no. 17/2025-Central Tax (Rate) dated 17.09.2025 that Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th ...

Notification No. 16/2025-Central Tax (Rate) dated 17.09.2025

CBIC issued Notification no. 16/2025-Central Tax (Rate) dated 17.09.2025 that Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th ...

Notification No. 15/2025-Central Tax (Rate) dated 17.09.2025

CBIC issued Notification no. 15/2025-Central Tax (Rate) dated 17.09.2025 that Seeks to amend Notification No 11/2017 - Central Tax (Rate) ...

Compensation Cess

Notification no. 01-2023 – Compensation Cess dated 31.03.2023

late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to ...

Notification no. 1/2023 – Compensation Cess (Rate) dated 28.02.2023

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No.1/ 2023 - Compensation Cess (Rate) New Delhi, the 28th ...

Period for levy and collection of Compensation Cess extended till March 31, 2026

CBIC has issued Notification No. 1/2022–Compensation Cess dated 24.06.2022 to recommend rule called Goods and Services Tax (Period of Levy ...

Instruction - Guidelines

Instruction No. 06/2025-GST dated 03.10.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Instruction no. 06/2025-GST dated 03.10.2025 regarding Provisional sanction of refund claims ...

Instruction No. 05/2025-GST dated 02.05.2025

CBIC issued Instruction no. 05/2025-GST dated 02.05.2025 regarding Timely production of records/information for audit ...

Instruction No. 04/2025-GST dated 02.05.2025

CBIC issued Instruction no. 04/2025-GST dated 02.05.2025 regarding Grievance Redressal Mechanism for processing of application for GST registration ...

Instruction No. 03/2025-GST dated 17.04.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Instruction no. 03/2025-GST dated 17.04.2025 regarding Instructions for processing of application ...

F. No. 190341/12/2025-TRU dt 31.01.2025

Department of Revenue (Tax Research Unit) issued F. No. 190341/12/2025-TRU dt 31.01.2025 on Information received from Ministry of Civil Aviation ...

Circular

Circular no. 254/11/2025-GST dated 27.10.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 254/11/2025-GST dated 27.10.2025 regarding Assigning proper officer under section ...

Circular no. 253/10/2025-GST dated 01.10.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 253/10/2025-GST dated 01.10.2025 for withdrawal of circular No. 212/6/2024-GST ...

Circular no. 252/09/2025-GST dated 23.09.2025

CBIC issued Circular no. 252/09/2025-GST dated 23.09.2025 regarding Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN) ...

Circular no. 251/08/2025-GST dated 12.09.2025

CBIC issued Circular no. 251/08/2025-GST dated 12.09.2025 providing Clarification on various doubts related to treatment of secondary or post-sale discounts ...

Circular no. 250/07/2025-GST dated 24.06.2025

CBIC issued Circular no. 250/07/2025-GST dated 24.06.2025 regarding Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed ...

GST

Act / Rules

Other points


GST Weekly update from CBIC

https://www.cbic.gov.in/htdocs-cbec/gst/gstweeklyupdates#

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Source: CBIC


Input Tax Credit – New Challenges

PPT by CMA Anil Sharma, GST Consultant, Regional Council Member-NIRC OF ICAI, TIOL-2021 Awardee (Awards in the field of taxation by TKF), Co-Author: Handbook on “GST Audit by Tax Authorities”, Former Chairman -NIRC of ICAI (2019-20.

Input Tax Credit – New Challenge


ITC claim rule from Jan 2022

ITC Flow Chart