GST Amendment Dashboard
| Date of Notification/Amendment | Amendment Through | Amendment relates to | Remarks |
|---|---|---|---|
| 17-09-2025 | 13/2025 – Central Tax | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025 | Not Applicable for CA Inter |
| 17-09-2025 | 14/2025 – Central Tax | Seeks to notify category of persons under section 54(6) | Not Applicable for CA Inter |
| 17-09-2025 | 15/2025 – Central Tax | Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return. | Effective Date : 17-09-2025 Applicable From : May 26 Exams Status – Updated in Videos |
| 17-09-2025 | 16/2025 – Central Tax | Finance Act 2025 notified | Effective Date : 01-10-2025 Applicable From : May 26 Exams Status – Updated in Videos |
| 17-09-2025 | 17/2025 – Central Tax | Seeks to extend date of filing GSTR-3B. | Not Applicable for CA Inter |
| 31-10-2025 | 18/2025 – Central Tax | Electronic Registration | Effective Date : 01-11-2025 Applicable From : Sep 26 Exams Status – Updated in Videos |
| 31-12-2025 | 19/2025 – Central Tax | Seeks to notify supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP) | Not Applicable for CA Inter |
| 31-12-2025 | 20/2025 – Central Tax | Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025 (Valuation for tobacco products) | Not Applicable for CA Inter |
| Date of Notification/Amendment | Amendment Through | Amendment relates to | Remarks |
|---|---|---|---|
| 17-09-2025 | 16/2025 – Central Tax (Rate) | Exemption notification | Effective Date : 22-09-2025 Applicable From : May 26 Exams Status – Updated in Videos |
| 17-09-2025 | 17/2025 – Central Tax (Rate) | Service in 9(5) added | Effective Date : 22-09-2025 Applicable From : May 26 Exams Status – Updated in Videos |
Mostly rate notifications are not applicable at CA Inter level so not added here.
| Date of Notification/Amendment | Circular Number | Amendment relates to | Remarks |
|---|---|---|---|
| 27-10-2025 | 254/08/2025-GST | Clarification on various doubts related to treatment of secondary or post-sale discounts under GST | Effective Date : 27-10-2025 Applicable From : May 26 Exams Status – Updated in Videos |
Various circulars are issued by CBIC. Only those related to CA Inter have been added here