Goods And Services Tax : Central Tax Notification Summary : 2025

 📌 No. 01/2025 – Central Tax

The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 01/2025 – Central Tax) dated 10th January, 2025. This notification amends an earlier notification (No. 83/2020 – Central Tax) dated 10th November, 2020. The amendment extends the deadline for furnishing the details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under section 39 of the Central Goods and Services Tax Act, 2017 for the tax period December, 2024, till the 13th day of January, 2025. The deadline is also extended for registered persons who are required to furnish return under the proviso of the said sub-section, for the tax period October to December, 2024, till the 15th day of January, 2025.

📌 No. 02/2025 – Central Tax

This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding the extension of the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by registered persons for the month of December 2024 and for the quarter of October 2024 to December 2024. The time limit has been extended till the 22nd day of January, 2025 for all registered persons as per sub-section (1) of section 39. Additionally, for certain classes of registered persons, the time limit has been extended till the 24th or 26th day of January, 2025 based on their principal place of business.

📌 No. 03/2025 – Central Tax

The Indian Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 03/2025 – Central Tax) on January 10, 2025. The notification extends the deadline for non-resident taxable persons to file their GSTR-5 return for the month of December 2024. The new deadline is January 15, 2025. This extension is being granted in exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council. The notification was issued by the Under Secretary to the Government of India, Raushan Kumar.

📌 No. 04/2025 – Central Tax

The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 04/2025 – Central Tax) extending the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024. The new deadline is the 15th day of January, 2025. This extension has been made in exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. The notification was issued by the Commissioner on January 10, 2025.

📌 No. 05/2025 – Central Tax

The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 05/2025) extending the deadline for registered persons required to deduct tax at source under section 51 of the Central Goods and Services Tax Act, 2017 to file their returns in FORM GSTR-7 for the month of December 2024. The new deadline is January 12, 2025. This extension has been made in exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the CGST Act, 2017 and on the recommendations of the Council. The notification was issued by the Under Secretary to the Government of India, Raushan Kumar.

📌 No. 06/2025 – Central Tax

The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 06/2025 – Central Tax) extending the deadline for furnishing the statement containing details of outward supplies of goods or services or both, effected through an e-commerce operator in FORM GSTR-8. The deadline has been extended from the original date to the 12th day of January, 2025 for the month of December, 2024. This extension has been made in exercise of the powers conferred by the first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council.

📌 No. 09/2025–Central Tax

The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 09/2025–Central Tax) on February 11, 2025. The notification exercises the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 and sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024. It appoints specific dates for the implementation of certain rules as mentioned in the table below:

| S. No | Rules | Date |

| --- | --- | --- |

| 1 | Rules 2, 24, 27 and 32 | 11th day of February, 2025 |

| 2 | Rules 8, 37 and clause (ii) of rule 38 | 1st day of April, 2025 |

The notification was signed by Raushan Kumar, Under Secretary to the Government of India.

📌 No. 07/2025–Central Tax

This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax (CGST) Rules, 2017. The amendment includes the following changes:

1. The CGST Rules, 2017 will be called the Central Goods and Services Tax (Amendment) Rules, 2025.

2. A new rule 16A will be inserted, which allows for the grant of a temporary identification number to a person who is not liable to register under the CGST Act but is required to make any payment under its provisions. The proper officer may grant this temporary identification number and issue an order in Part B of FORM GST REG-12.

3. In rule 19, sub-rule (1), the words "or in the intimation furnished by the composition taxpayer in FORM GST CMP-02" will be inserted after "FORM GST REG-10."

4. In rule 87, sub-rule (4), after the words "common portal," the words, figures, and letters "as per rule 16A" will be inserted.

5. FORM REG-12 will be substituted with a new form, which includes details of the person to whom the temporary registration or temporary identification number is granted, and other relevant information.

These amendments will come into force on the date of their publication in the Official Gazette.

📌 No. 08/2025–Central Tax

The Government of India has issued a notification (No. 08/2025 – Central Tax) waiving the excess late fee for the annual GSTR-9 return and reconciliation statement GSTR-9C for financial years 2017-18 to 2022-23. This waiver is for registered persons who were required to furnish the GSTR-9C reconciliation statement along with the annual return in GSTR-9 but failed to do so and instead furnished it subsequently by 31st March, 2025. However, no refund of late fee already paid will be available. The waiver has been issued under section 128 of the Central Goods and Services Tax Act, 2017 based on recommendations from the council.

📌 Notification-09-Central Tax English-2025:

This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces the appointment of certain dates for the implementation of specific rules under the Central Goods and Services Tax Act, 2017. According to the notification, Rules 2, 24, 27, and 32 will come into force on February 11, 2025, and Rules 8, 37, and clause (ii) of rule 38 will come into force on April 1, 2025. The notification is signed by the Under Secretary to the Government of India.

 📌 Notification-10-Central Tax English-2025:

This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, making further amendments to a previous notification regarding the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Acts of 2017. The amendments include changes to the description of certain districts and territories in the states of Rajasthan and Tamil Nadu for the purposes of the CGST and IGST Acts. The notification also includes a note indicating that the principal notification was published in 2017 and was last amended in 2024. The notification is signed by the Under Secretary to the Government of India, Raushan Kumar.

 📌 Notification-11-Central Tax English-2025:

The Government of India has issued a notification (No. 11/2025–Central Tax) to amend the Central Goods and Services Tax Rules, 2017. These amendments will be known as the Central Goods and Services Tax (Second Amendment) Rules, 2025 and will come into force on the date of their publication in the Official Gazette.

 The amendments include changes to Rule 164:

 (a) In sub-rule (4), after the words “after payment of the full amount of tax,” the words “related to period mentioned in the said sub-section and” shall be inserted.

 (b) After sub-rule (4), an explanation is added stating that no refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period prior to the commencement of the Central Goods and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order mentioned in sub-section (1) of section 128A includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.

 (c) In sub-rule (7), after the first proviso, a new proviso is added stating that where the notice or statement or order mentioned in sub-section (1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, the applicant instead of withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in the said sub-section, and the relevant authority shall pass such order for the period other than that mentioned in the said sub-section, as he thinks just and proper.

 An explanation is also added for the removal of doubt, clarifying that the appeal application shall be deemed to have been withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the 31st March, 2020 or part