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October 2025

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate
Reading Time 17 mins
A. NOTIFICATIONS 
i) Notification No.12/2025-Central Tax dated 20.8.2025
By above notification, the due date for furnishing FORM GSTR-3B for the month of July, 2025 for registered persons whose principal place of business is in the districts of Mumbai (City), Mumbai (suburban), Thane, Raigad and Palghar in the State of Maharashtra is extended up to 27.8.2025.
ii)  Notification No.13/2025-Central Tax dated 17.9.2025
This notification seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025 to come into force from 22.9.2025.
iii)  Notification No.14/2025-Central Tax dated 17.9.2025
This notification seeks to notify category of persons under section 54(6). This notification is brought into force with effect from 1.10.2025.
iv) Notification No.15/2025-Central Tax dated 17.9.