Auditor

31/12/2025

16/12/2025

04/09/2025

Summary of the GST Council – 56th Meeting (3rd Sept 2025)

Effective: 22nd Sept 2025 (except tobacco/pan masala/cigarettes → old rates till cess dues cleared)

🥛 Food & Dairy
UHT Milk 5% → Nil
Condensed Milk 12% → 5%
Butter, Ghee, Dairy Spreads 12% → 5%
Cheese 12% → 5%
Paneer (packaged) 5% → Nil

🌰 Agri & Edibles
Dry Fruits & Nuts12% → 5%
Citrus fruits 12% → 5%
Malt, Starches, Confectionery, Chocolates, Pasta, Noodles, Bakery products, Ice-cream, Packaged Water → reduced slabs (mostly 18%/12% → 5%/Nil)

🚗 Automobiles & Transport
Small cars (Petrol ≤1200cc, Diesel ≤1500cc, length ≤4000mm) 28% → 18%
SUVs, luxury cars, high-end motorbikes (>350cc), private aircraft, yachts 28% → 40%
EVs & Fuel Cell Vehicles 12% → 5%
Tractors & Tractor parts 12%/18%/28% → 5%
Bicycles & parts 12% → 5%
Commercial vehicles 28% → 18%
Drones 18% → 5%

🏗️ Construction & Materials
Cement 28% → 18%
Marble & Granite Blocks 12% → 5%
Bricks, Tiles, Stone artware 12% → 5%
Renewable Energy Devices (solar, wind, biogas) 12% → 5%
Coal, lignite, peat 5% → 18%

📺 White Goods & Electronics
ACs, Fridges, Washing Machines, Dishwashers, TVs 28% → 18%
Solar water heaters 12% → 5%
Lithium-ion batteries remain at 18%

💊 Healthcare & Pharma
40+ Life-saving drugs (cancer, rare diseases, genetic disorders) 12% → Nil
Other medicines & ayurvedic/homeo 12% → 5%
Medical Oxygen, Diagnostic Kits, Surgical Gloves, Bandages 12%/18% → 5%
Exemptions:
All Individual Health Insurance (earlier 18%) → Exempt
All Individual Life Insurance (earlier 18%) → Exempt

👕 Textiles, Apparel & Footwear
Apparel >₹2500 per piece 12% → 18%
Apparel ≤₹2500 unchanged (5%)
Footwear ≤₹2500 12% → 5%
Quilts, Bedding >₹2500 12% → 18%
Handicrafts, Carpets, Handmade products 12% → 5%

🎮 Sin & Luxury Goods
Pan Masala, Gutkha, Ci******es, To***co → GST based on Retail Sale Price (RSP).
Rates raised (most 28% → 40%, Bidis 28% → 18%)
Aerated Drinks, Energy Drinks 28% → 40%
Casinos, Race Clubs, Online Gaming 28% → 40% (with ITC)

🛠️ Services
Job Work (umbrella, printing, pharma, leather, bricks): 12% → 5%
General Job Work (residual): 12% → 18%
Multimodal transport (non-air): 12% → 5%
Renting of Goods Carriage (with fuel): 12% → 18%
Hotel accommodation ≤₹7500/night: 12% → 5% (no ITC)
Beauty & Wellness: 18% → 5% (no ITC)
Cinema tickets ≤₹100: 12% → 5%
Waste management (effluent, biomedical): 12% → 5%
Third-party Insurance (goods carriage): 12% → 5%

Other Key Measures
Refunds: 90% provisional refund for inverted duty & exports (from 1 Nov 2025)
Simplified GST Registration: For small/low-risk businesses & e-commerce sellers (from 1 Nov 2025)
Place of Supply: Intermediary services → location of recipient (benefit for exporters)
Post-Sale Discount: New rules → credit note based adjustments
GSTAT Tribunal: Operational Sept–Dec 2025, backlog appeals till June 2026

Impact: Cheaper essentials, dairy, healthcare, insurance, white goods, construction inputs.

Higher taxes on luxury items, sin goods, online gaming.

Big compliance relief for small businesses & exporter

01/07/2025

Extension of due date

The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 ( 'the Act'), has extended the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2025-26 in the case of assesses referred in clause ( c) of Explanation 2 to sub-section ( 1) of section 139 of the Act, from 31st July, 2025 to 15th September, 2025. Please refer to CBDT Circular No 06/2025 dated 27th May, 2025.

01/07/2025

Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

Jun 16th, 2025

GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal.

1. Objective
The new E-Way Bill 2.0 portal has been developed in response to taxpayers’ demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless operations for taxpayers and transporters.

2. New Inter-Operable Services

The following additional services will be available on the E-Way Bill 2.0 portal for E-Way Bills generated on either portal (E-Way Bill 1.0 or E-Way Bill 2.0):

a) Generation of E-Way Bill based on Part-A details entered by the supplier

b) Generation of Consolidated E-Way Bills

c) Extension of validity of E-Way Bills

d) Update of transporter details

e) Retrieval of consolidated E-Way Bills

These services are in addition to the currently available cross-functional services:

a) Generation of E-Way Bills

b) Updating of vehicle details

c) Printing of E-Way Bills

3. System Integration and Synchronisation

a) Both portals will operate on a real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds

b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom.

c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity.

4. Availability via API

All the above services will also be made available to taxpayers and logistics operators through APIs, in addition to the web portal interface. These APIs are currently hosted on the sandbox environment for testing and integration purposes.

5. Key Benefits

Eventually, the data from both E-Way Bill1 and E-Way Bill2 portals shall be seamlessly merged and integrated, thereby eliminating dependency on the E-Way Bill1 system during exigencies. The E-Way Bill2 portal is designed to synchronise E-Way Bill details with the main portal within a few seconds.

Criss-cross operations between the two portals are fully enabled — updates made to E-Way Bills generated on the E-Way Bill1 portal can be carried out on the E-Way Bill2 portal, and vice versa. In the event of non-availability of the main portal due to technical reasons, Part-B details of E-Way Bills generated on the E-Way Bill1 portal can be updated through the E-Way Bill2 portal, and both versions of the E-Way Bill slip may be carried accordingly.

Taxpayers and logistics operators are encouraged to familiarise themselves with the new functionalities and integrate API services where applicable.

For any assistance or further clarifications, users may contact the GST Helpdesk or refer to the user manuals provided on the respective portals.

01/07/2025

Advisory to file pending returns before expiry of three years

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from July 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till July Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st August 2025 are detailed in the table below:
GST Forms
Barred Period (w.e.f. 1st August 2025)
GSTR-1/IFF June-2022
GSTR-1Q April-June 2022
GSTR-3B/M June-2022
GSTR-3BQ April-June 2022
GSTR-4 FY 2021-22
GSTR-5 June-2022
GSTR-6 June-2022
GSTR-7 June-2022
GSTR-8 June-2022
GSTR-9/9C FY 2020-21

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.
Thanking You,

21/04/2025

Advisory on reporting values in Table 3.2 of GSTR-3B

Apr 11th, 2025

1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.

2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.

3. Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

4. To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

FAQ’s

1. What are the changes related to reporting supplies in Table 3.2?

Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.

2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?

Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.

4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.

01/03/2025

INCOME TAX RETURN FOR THE OF AY-2022-23 , AY-2023-24, AY-2024-25 LAST DATE OD 31.03.25

24/02/2025

Subject: Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.

Feb 15th, 2025

Dear Stakeholders,

A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers.

2.Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.

User Guide for ENR-03 Enrolment

1.Accessing ENR-03:

a)As per the notification, an Unregistered Person (URP) can enrol using Form ENR-03.

b)The option is available under the "Registration" tab in the main menu of the EWB portal.

2.Filling Out the ENR-03 Form:

a)Upon selecting the option, the enrolment screen will be displayed.

b)The applicant must select their State and enter their PAN details, which will be verified.

c)The type of enrolment must be selected, and address details must be provided.

d)A mobile number must be entered, which will be verified via OTP.

3.Creating Login Credentials:

a)The user must create a username, check its availability, and set a password before submitting the details.

b)Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed.

c)This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.

4.Generating an e-Way Bill:

a)The enrolled URP can log in to the EWB portal using the registered credentials.

b)By selecting the ‘Generate New’ option, the Enrolment ID will be auto-populated as the Supplier/Recipient.

c)Other relevant details must be entered before proceeding with e-Way Bill generation.

For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed User Guide attached.https://tutorial.gst.gov.in/downloads/news/user_manual_for_enr_03_final.pdf

This advisory is issued for the information and compliance of all stakeholders.

01/02/2025

Comparison of Tax Rates: Current vs Proposed
A. Individuals, HUF, AOP, BOI, Artificial Juridical Person (Section 115BAC)
Income Range
Current Rate (FY 2024-25)
Income range (FY 2025-26)
Proposed Rate (FY 2025-26)
Up to ₹3,00,000
Nil
Up to ₹4,00,000
Nil
₹3,00,001 to ₹7,00,000
5%
₹4,00,001 to ₹8,00,000
5%
₹7,00,001 to ₹10,00,000
10%
₹8,00,001 to ₹12,00,000
10%
₹10,00,001 to ₹12,00,000
15%
₹12,00,001 to ₹16,00,000
15%
₹12,00,001 to ₹15,00,000
20%
₹16,00,001 to ₹20,00,000
20%
Above ₹15,00,000
30%
₹20,00,001 to ₹24,00,000
25%
Above ₹24,00,000
30%
Rebate (Section 87A)
- The rebate limit under Section 87A is proposed to increase from ₹7,00,000 to ₹12,00,000.
- The maximum rebate amount has been enhanced to ₹60,000 Surcharge
Income Range
Surcharge Rate
₹50 lakh to ₹1 crore
10%
₹1 crore to ₹2 crore
15%
₹2 crore to ₹5 crore
25%
Above ₹5 crore
37% (capped at 25% under Section 115B

B. Cooperative Societies

Income Range
Current Rate (FY 2024-25)
Proposed Rate (FY 2025-26)
Up to ₹10,000
10%
No change
₹10,001 to ₹20,000
20%
No change
Above ₹20,000
30%
No change
C. Firms
Entity Type
Current Rate (FY 2024-25)
Proposed Rate (FY 2025-26)
Firms
30% with 12% surcharge (income > ₹1 crore)
No change

D. Companies
Entity Type
Current Rate (FY 2024-25)
Proposed Rate (FY 2025-26)
Domestic Companies (turnover ≤ ₹400 crore)
25%
No change
Domestic Companies (other cases)
30%
No change
Optional Regime (Section 115BAA)
22% with 10% surcharge
No change
Optional Regime (Section 115BAB for startups)
15% with 10% surcharge
No change
Foreign Companies
35%
No change
E. Health & Education Cess
A 4% cess on the total income tax, including surcharge, applies to all taxpayers.