| Annual Return |
GSTR-9 Exemption for Small Taxpayers |
Taxpayers with turnover up to ₹2 crore are now exempt from filing the GSTR-9 annual return, starting from FY 2024-25. |
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CGST Act, 2017 |
| Refunds |
Provisional Refunds Barred |
Effective 01-10-2025, provisional refunds are denied to taxpayers without Aadhaar authentication or those supplying specified goods like pan masala. |
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CGST Act, 2017 |
| Appeals |
GSTAT Appeal Deadlines Notified |
The deadline to appeal before the GSTAT is 30-06-2026 for orders received before 01-04-2026. For orders after that, the deadline is three months. |
S.O. 4220(E) |
CGST Act, 2017 |
| E-Commerce |
ECO Liability on Deliveries |
E-commerce operators (ECOs) are now liable to pay GST on local delivery services provided through them by unregistered persons. Effective today. |
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CGST Act, 2017 |
| Exemption (Goods) |
New GST Exemption List for Goods |
A new list exempts items like unpacked curd/lassi, milk, specified fresh produce, and certain medicines from GST, effective today. This supersedes the 2017 list. |
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CGST Act, 2017 |
| Exemption (Services) |
Insurance Services Exempted |
Individual (non-group) life and health insurance services, along with their reinsurance, are now exempt from GST, effective today. |
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CGST Act, 2017 |
| Compensation Cess |
Cess Removed from Key Goods |
Compensation Cess is removed (set to a Nil rate) for goods like aerated waters, coal, and certain motor vehicles, effective today. |
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GST (Compensation) Act, 2017 |
| Rate Change (Goods) |
Renewable Energy Devices |
The GST rate on renewable energy devices and parts is reduced from 12% to 5% to boost clean energy, effective today. |
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CGST Act, 2017 |
| Rate Change (Goods) |
Construction Materials |
The GST rate for specified construction materials, including fly ash bricks and building bricks, is now set at 12%, effective today. |
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CGST Act, 2017 |
| Rate Change (Goods) |
Petroleum Sector Goods |
The concessional GST rate on specified goods used for petroleum exploration and production is increased to 18%, effective today. |
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CGST Act, 2017 |
| Rate Change (Goods) |
Handicraft Goods |
The list of handicraft goods eligible for concessional GST rates has been completely revised and substituted, effective today. |
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CGST Act, 2017 |
| Rate Change (Services) |
Rates for Services Revised |
GST rates for key services have been amended, primarily impacting construction, hotel accommodation, and transportation, effective today. |
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CGST Act, 2017 |
| Procedural |
CGST Rules Amended |
The CGST Rules have been amended, affecting refund timelines, GSTAT appeal procedures, and GSTR-9/9C formats. Effective from various dates. |
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CGST Act, 2017 |
| Procedural |
Finance Act, 2025 Provisions |
Key amendments from the Finance Act, 2025, related to ITC, returns, and appeals, will come into force on 01-10-2025. |
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CGST Act, 2017 |
| Procedural |
GSTAT Principal Bench Jurisdiction |
The GSTAT Principal Bench will now exclusively hear cases involving identical legal issues across states or disputes related to OIDAR/online gaming services. |
S.O. 4219(E) |
CGST/IGST Act, 2017 |
