GST Laws

GST 2.0

GST 2.0 Next Generation Reform: Streamlined Notifications issued for GST Rates and Exemptions w.e.f. September 22, 2025

The Next Generation 2.0 GST Rate Reform, implemented through a series of notifications dated September 17, 2025, represents a comprehensive ...

GST Rationalistaion: Cultivating Growth, Crafting Prosperity in Mizoram

GST rate rationalisation provides a timely boost to these sectors, reducing tax burdens and improving income opportunities for farmers, artisans and entrepreneurs across ...

J&K rolls out GST 2.0 reforms, adopts 7-step consumer benefit protocol

Jammu and Kashmir government on Friday rolled out GST 2.0 reforms in the Union territory, bringing in major changes to ...

GST cuts push Navratri sales to 10-year high:

The Expectations of a consumption booster large enough to trigger a robust investment cycle from the massive goods and services ...

Private insurers cut agent commissions after GST changes on health cover

Following a reduction in goods and services tax (GST) rates on individual health insurance premiums to nil from 18 per ...

GST on hotels slashed, but bills remain the same-here’s why

Travellers who thought their hotel bills would be lighter on their pockets after September 22 have come in for a ...

GST rate-cuts: Increasing quantity of product while charging same MRP will defeat purpose, says Delhi High Court

The Delhi High Court has said that whenever the GST Council reduces the tax rates on a product, the ultimate ...

Notif-Central Tax

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 ...

Notification no. 15/2025 – Central Tax dated 17.09.2025

CBIC issued Notification no. 15/2025 – Central Tax dated 17.09.2025 that Seeks to exempt taxpayer with annual turnover less than ...

Notification no. 14/2025 – Central Tax dated 17.09.2025

CBIC issued Notification no. 14 to 16/2025 – Central Tax dated 17.09.2025 ...

Notification: GSTAT – Cases or Class of cases in respect of which an appeal shall be heard only by the Principal Bench

CBIC issued Notification no. S.O. 4219(E) dated 17.09.2025 regarding GSTAT - Cases or Class of cases in respect of which ...

Notification: GSTAT – Appeal filing timeline specified

Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. S.O. 4220(E) dated 17.09.2025 to specify timeline to file ...

Notif-Central Tax Rate

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) ...

Notification No. 14/2025-Central Tax (Rate) dated 17.09.2025

CBIC issued Notification no. 14/2025-Central Tax (Rate) dated 17.09.2025 that Seeks to notify GST rate for bricks ...

Notification No. 13/2025-Central Tax (Rate) dated 17.09.2025

CBIC issued Notification no. 13/2025-Central Tax (Rate) dated 17.09.2025 that Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated ...

Circular

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 ...

Circular no. 249/06/2025-GST dated 09.06.2025

CBIC issued Circular no. 249/06/2025-GST dated 09.06.2025  regarding Generation and quoting of Document Identification Number(DIN) on any communication issued by ...

Compensation Cess

Notification no. 02-2025 – Compensation Cess (Rate) dated 17.09.2025

CBIC issued Notification no. 02/2025 – Compensation Cess (Rate) dated 17.09.2025 that Seeks to amend Notification No. 1/2017- 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 ...

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