Exemption from filing annual return for Financial Year 2024-25 for the registered person whose aggregate turnover in any financial year is up to 2 crore rupees – CGST Notification No. 15/2025 – Central Tax dated 17.09.2025 September 17, 2025
Refund on provisional basis shall not be allowed any person, who has not undergone Aadhaar authentication under rule 10B of the CGST, 2017 and any person, who is engaged in the supply of the goods Areca nuts, Pan masala, Tobacco and manufactured tobacco substitutes and Essential oils – CGST Notification No. 14/2025 – Central Tax dated 17.09.2025 September 17, 2025
Extends the due date for furnishing the return in FORM GSTR-3B for the month of July, 2025 – CGST Notification No. 12/2025 – Central Tax dated 20.08.2025 August 20, 2025
Waiver of late fee of Annual Return for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23 – CGST Notification No. 08/2025 – Central Tax dated 23.01.2025 January 23, 2025
Extension time limit for furnishing the statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8 for the month of December, 2024 – CGST Notification No. 06/2025 – Central Tax dated 10.01.2025 January 10, 2025
Extension of time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 in FORM GSTR-7 for the month of December, 2024 – CGST Notification No. 05/2025 – Central Tax dated 10.01.2025 January 10, 2025
Extension of time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of December, 2024 – CGST Notification No. 04/2025 – Central Tax dated 10.01.2025 January 10, 2025
Extension of time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 for the month of December, 2024 – CGST Notification No. 03/2025 – Central Tax dated 10.01.2025 January 10, 2025
Extension of time limit for furnishing the return in FORM GSTR-3B for the month of December 2024 and for the quarter of October, 2024 to December, 2024 – CGST Notification No. 02/2025 – Central Tax dated 10.01.2025 January 10, 2025
Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 for district of Murshidabad in the state of West Bengal – CGST Notification No. 30/2024 – Central Tax dated 10.12.2024 December 10, 2024
Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 for State of Manipur – CGST Notification No. 29/2024 – Central Tax dated 27.11.2024 November 27, 2024
Extension of due date for furnishing the return in FORM GSTR-3B for the month of October, 2024 – CGST Notification No. 26/2024 – Central Tax dated 18.11.2024 November 18, 2024
