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A. NOTIFICATIONS
i) Notification No.19/2025-Central Tax dated 31.12.2025
By above notification, certain tobacco products are notified for declaration of Retail Sale Price under section 15(5) of CGST Act.
ii) Notification No.20/2025-Central Tax dated 31.12.2025
By above notification, the CBIC seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025 as operative from 1.2.2026.
B. NOTIFICATION RELATING TO RATE OF TAX
i) Notification No.19/2025-Central Tax (Rate) dated 31.12.2025
The above notification seeks to amend Notification 09/2025- Central Tax (Rate), to prescribe GST rates on tobacco products.
C. OTHERS
i) GSTN has issued consolidated FAQ on GSTR-9/9C for financial year 2024-25, dated 17.12.2025.
ii) The order about filing of appeals before GSTAT in staggered manner is withdrawn vide order No.315/3025 dated 16.12.2025.
iii) GSTN has also issued Advisory and FAQ on Electronic credit reversal and Reclaimed Statement and RC
