GST rules change frequently, and missing a single notification can mean penalties, blocked ITC or disrupted business operations.
This page brings together all important GST updates from CBIC, GST Council and GSTN in one timeline – so you always know what changed, from returns and e-invoicing to e-way bills, refunds and registration.
Whenever a new GST notification or advisory is issued, you can simply add it here under the relevant date.
💡 For help with practical implementation of these changes, you can use ModernMunshiji’s tools and services such as the online GST Calculator and GST Filing services.
1. 2025 – Latest GST Updates
30 October 2025 – IMS now shows Import of Goods
GSTN has introduced a new “Import of Goods” section inside the Invoice Management System (IMS) on the GST portal.
Bills of Entry (BoE) filed for imports (including from SEZ) are now visible in IMS. Taxpayers can review and take action on each BoE beginning October 2025 tax period.
29 October 2025 – Three-year time limit for filing old returns
GSTN has issued an advisory asking taxpayers to file any pending returns older than three years by the November 2025 tax period.
From 1 December 2025, filing will not be allowed for:
- Monthly returns for October 2022
- Quarterly GSTR-1/3B for July–September 2022
- GSTR-4 for FY 2021-22
- GSTR-9/9C for FY 2020-21
14 October 2025 – GSTR-9 for FY 2024-25 live
The annual return GSTR-9 for FY 2024-25 is now enabled on the GST portal.
26 September 2025 – Invoice-wise reporting in GSTR-7
Invoice-level reporting functionality in GSTR-7 (TDS under GST) is now active on the GST portal starting September 2025 tax period.
25 September 2025 – Three-year filing restriction begins
GSTN has reiterated that, in line with earlier advisories, returns for the month/quarter ending September 2022 will not be allowed to be filed after completion of three years from their original due dates.
This restriction on late filing is being implemented from the October 2025 tax period.
23 September 2025 – Changes in IMS & ITC clarification
New IMS changes expected from October 2025:
- Only specific documents can be kept in “pending” status – such as certain credit note amendments, downward amendments of invoices/debit notes where the original is already accepted and GSTR-3B filed, etc.
- Clarification: If the recipient has not availed ITC on a particular invoice/document, no ITC reversal is required in respect of that record.
17 September 2025 – 56th GST Council decisions notified
CBIC has notified changes based on recommendations of the 56th GST Council meeting held earlier. Notifications cover rate rationalisation, ITC rules, IMS, and compliance simplification.
3 September 2025 – 56th GST Council Meeting (Rate Structure Overhaul)
The 56th GST Council met in New Delhi, after a six-month gap, and approved a new two-slab GST structure – 5% and 18% – phasing out the 12% and 28% slabs (with exceptions for sin goods). This is part of the government’s next-generation GST reform roadmap.
28 August 2025 – Refunds against orders (ASSORD)
GSTN has clarified system changes to allow refunds arising from assessment / enforcement / appeal / revision / other orders:
- Refunds may be claimed even if the linked Demand ID shows a negative balance.
- Refunds are allowed where minor heads reflect negative balances despite an overall positive or zero balance.
- Negative balances auto-populate in RFD-01.
- Portal now suggests the most recent related demand order for mapping the negative balance.
23 August 2025 – Dates for 56th Council Meeting announced
GST Council confirmed that the 56th meeting would be held on 3–4 September 2025 in New Delhi. Major rate rationalisation decisions were expected (later taken on 3 September).
21 August 2025 – GSTR-3B due date extended for rains in Maharashtra
Because of heavy rains in certain districts of Maharashtra, the due date for GSTR-3B for July 2025 was extended from 20 August to 27 August 2025 for taxpayers in:
- Mumbai (City & Suburban)
- Thane
- Raigad
- Palghar
(CGST Notification 12/2025).
15 August 2025 – PM announces vision for “Next-Gen GST”
In his Independence Day address, the Prime Minister outlined broad directions for upcoming GST reforms:
- Removal of 12% and 28% slabs and realignment into 5% or 18%
- Introducing a 40% sin-goods slab
- Fixing inverted duty structures
- Resolving classification disputes
- Pre-filled GST returns and automatic refunds to simplify compliance.
20 July 2025 – Clarification on GSTR-3A notices to cancelled registrations
GSTN clarified that GSTR-3A notices that were inadvertently issued to certain cancelled registrations (GSTR-4 filers whose registrations were cancelled before FY 2024-25) can be ignored by such taxpayers.
12 July 2025 – GSTR-1 HSN issue for B2C taxpayers
GSTN addressed an issue where taxpayers making only B2C supplies were unable to leave Table 12A (B2B HSN summary) blank.
They may now:
- Enter any HSN code and UQC in Table 12A
- Fill all quantitative fields with “0”
to proceed with filing.
24 June 2025 – Procedure clarified for orders passed by Common Adjudicating Authority (CAA)
CBIC issued a circular on review, revision and appeals of orders passed by the CAA:
- Principal Commissioner / Commissioner of Central Tax designated as reviewing authority under Section 107.
- Same officers designated as revisional authority under Section 108 of the CGST Act.
16 June 2025 – Second e-Way Bill portal announced
NIC will launch “E-Way Bill 2” from 1 July 2025:
- Introduced to avoid dependence on a single portal
- Ensures near real-time synchronisation of e-way bill data with the main portal.
12 June 2025 – Amnesty scheme clarifications (SPL-01/02)
GSTN clarified that if payment details are not auto-filled in amnesty applications SPL-01/SPL-02, taxpayers can still file the waiver application, and upload payment details as attachments. Officers will verify them manually.
11 June 2025 – Step-by-step guidance for amnesty applications
Detailed instructions for filing amnesty applications in SPL-01/02 have been shared by GSTN to help taxpayers file before the deadline.
10 June 2025 – QRMP refund validation via IFF
GSTN has enabled validation on the portal so that QRMP taxpayers can claim refunds based on IFF invoices for the first two months of the quarter. Previously, portal checks were incorrectly flagging non-filing of monthly returns.
9 June 2025 – DIN relaxation in certain communications
CBIC has allowed tax officers not to mention a DIN (Document Identification Number) in specific search authorisations, summons, arrest memos, inspection notices etc., where a reference number is already generated on the GST portal.
7 June 2025 – Hard-locking of GSTR-3B values & 3-year filing cap
- From July 2025 tax period (filed in August 2025), Table 3 of GSTR-3B will be auto-populated and hard-locked based on GSTR-1 / GSTR-1A / IFF and IMS actions. Taxpayers will not be able to manually change these values.
- GSTR-3B cannot be filed after three years from its due date, in line with the earlier amendment. This portal restriction also applies from the July 2025 tax period.
14 May 2025 – Appeal withdrawals & amnesty
- APL-01W (appeal withdrawal) filed before final acknowledgement (APL-02) are auto-approved and marked as “Appeal withdrawn”.
- If filed later, approval from Appellate Authority is necessary.
- Under Section 128A, appeals should not remain pending; taxpayers applying for waiver must upload screenshots confirming appeal withdrawal.
21 March 2025 – Technical issues in SPL-01/SPL-02
GSTN acknowledged issues like “order number not found” and mismatched payment details in SPL-01/02 forms. Taxpayers are advised to:
- Verify payments in the electronic liability ledger,
- Pay demanded tax by 31 March 2025, and
- File waiver application by 30 June 2025.
16 March 2025 – Biometric Aadhaar authentication extended
Biometric-based Aadhaar authentication for GST registration has been rolled out in Uttar Pradesh from 15 March 2025.
8 March 2025 – FM hints at upcoming GST rate cut
At the Economic Times Awards in Mumbai, the Finance Minister indicated that GST rate rationalisation is in final stages, and a rate cut is expected – to be taken up in the 56th GST Council meeting.
1 February 2025 – Union Budget 2025 – Key GST Proposals
Some important GST-related changes announced:
- Section 34 – Explicit requirement to reverse ITC whenever a credit note is issued and tax liability is reduced.
- Section 38 – “Autogenerated” ITC statement wording removed; ITC reconciliation will rely more on IMS rather than purely system-generated GSTR-2B. A new clause allows government to prescribe additional details in the ITC statement.
- Sections 107 & 112 – Mandatory 10% pre-deposit of penalty for appeals before Appellate Authority and Appellate Tribunal where only penalty (no tax) is demanded.
- New Section 122B – Penalties for contraventions of Track & Trace Mechanism under Section 148A.
👉 If you’d like a separate Budget-focused summary post, we can spin these into a dedicated “GST Highlights from Budget 2025” article.
10 January 2025 – Extension of multiple GST return due dates
For returns related to Dec 2024 tax period, due dates were extended as follows:
- GSTR-7 & GSTR-8 – up to 12 Jan 2025
- GSTR-1 (Monthly) – up to 13 Jan 2025
- GSTR-5 & GSTR-6 – up to 15 Jan 2025
- GSTR-1 (QRMP) – up to 15 Jan 2025
- GSTR-3B (Monthly) – up to 22 Jan 2025
- GSTR-3B (QRMP) – up to 24 Jan 2025 (Category X States/UT) and 26 Jan 2025 (Category Y States/UT)
2. 2024 – Important GST Updates (Snapshot)
Below is a concise summary of key changes in 2024. You can expand any of these into full posts later:
- 21 Dec 2024 – 55th GST Council Meeting (Jaisalmer)
High-level rate restructuring discussions, possible 35% slab proposal, rationalisation of slabs, and changes expected for essentials vs luxury goods. - 17 Dec 2024 – E-Way Bill & E-Invoice limits
- E-way bill generation restricted for documents older than 180 days; validity extension allowed up to 360 days.
- Mandatory MFA / 2FA for e-invoice & e-way bill portals for taxpayers with turnover above ₹20 crore, gradually extending to all users.
- 15 Dec 2024 – Biometric Aadhaar authentication expansion
Rule 8 updated to make biometric Aadhaar and document verification risk-based in several states (MP, Chhattisgarh, Goa, Mizoram, Haryana, Manipur, Meghalaya, Tripura). - 9 Dec 2024 – GSTR-9 Table 8A–8C guidance for FY 2023-24
Clarified how ITC auto-population from GSTR-2B into Table 8A interacts with manually filled credits in Table 8C. - 4 Dec 2024 – Sequential filing for GSTR-7
Taxpayers must file GSTR-7 strictly in chronological order from Oct 2024 onwards; NIL returns are mandatory for months with no deduction. - 17 Dec 2024 and 1 Dec / 1 Nov 2024 – Regular release of monthly GST collection data and advisory on TDS on metal scrap, QRMP 2B generation logic, IMS “supplier view” and waiver scheme forms SPL-01 / SPL-02.
These, along with earlier 2024 events like the 53rd and 54th GST Council meetings, can be kept as a year-wise archive so the page doesn’t become too long on first load.
3. Older GST Updates (2017–2023 Overview)
Instead of repeating each notification line-by-line, you can keep a year-wise archive with links to detailed posts, for example:
- 2023 – Launch of automated scrutiny module, expansion of e-invoicing to ₹5 crore+ turnover, 50th–52nd GST Council decisions on online gaming, ITC scrutiny via DRC-01C etc.
- 2022 – 48th Council meeting, extension of e-invoicing to ₹10 crore+ and then ₹20 crore+ turnover, changes to ITC timelines, Table 4 of GSTR-3B revisions.
- 2021 – ITC restricted strictly to invoices appearing in GSTR-2B, new Aadhaar authentication and registration suspension rules, multiple extensions for annual returns and amnesty schemes.
- 2020 & earlier – COVID relief measures, big wave of due-date extensions, introduction of QRMP scheme, start of e-invoicing (Oct 2020), earlier Council meetings, and transitional provisions.
You can copy any specific block from the old text into a separate “Year-wise Archive” section if you want every date preserved.