A. CIRCULARS
(i) Clarification about Assigning proper officer under Sections 74A,75(2) and 122 of CGST Act - Circular no.254/11/2025-GST dated 27.10.2025
Fresh guidelines regarding assignment of proper officers under Sections 74A, 75(2) and 122 of CGST Act,2017 & CGST Rules are provided.
B. NOTIFICATIONS
i) Notification No.17/2025-Central Tax dated 18.10.2025
The CBIC has extended the due date for filing GSTR-3B returns for the month of September 2025 and for the quarter of July–September 2025 till October 25, 2025.
ii) Notification No.18/2025-Central Tax dated 31.10.2025
The Central Goods and Services Tax (Fourth Amendment) Rules, 2025 are published to introduce a faster, technology-enabled, and taxpayer-friendly GST registration process within three working days. These amendments come into effect from 1st November, 2025.
C. NOTIFICATION RELATING TO RATE OF TAX
i) Notification No.18/2025-Central Tax (Rate) dated 24.10.2025
The above notification seeks to ame