| 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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. | Click Here | 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 |