Recent Developments in GST

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 17.9.2025 This notification seeks to exempt taxpayer with annual turnover less than ₹2 Crore from filing annual return from 2024-25. v) Notification No.16/2025-Central Tax dated 17.9.2025 By this notification clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 are brought into force from 1.10.2025. B.  NOTIFICATIONS RELATING TO RATE OF TAX i)  Notification No.9/2025-Central Tax (Rate) dated 17.9.2025 The above notification s