GST Amendment Dashboard

 

Act NameSection/ClauseAmendment relates toRemarks
Finance Act 2025121Section 2.
1. Definition of ISD updated w.e.f. 01-04-2025
2. Explanation related to local fund & municipal fund added w.e.f. 01-10-2025
3. New definition of unique identification marking added w.e.f. 01-10-2025		1. not applicable at CA Inter and 2 & 3 updated in Videos
Finance Act 2025122 & 123Provisions related to time of supply in case of “Sale through voucher” omitted for both goods and ServicesEffective Date : 01-10-2025
Applicable From : May 26 Exams
Status – Updated in Videos
Finance Act 2025124“plant or machinery” in 17(5)(d) replaced with “plant and machinery”Effective Date : 01-10-2025
Applicable From : May 26 Exams
Status – Updated in Videos
Finance Act 2025125Related to Input Service DistributorNot Applicable for CA Inter
Finance Act 2025126Changes related to Credit Note. Reversal by recipient mustEffective Date : 01-10-2025
Applicable From : May 26 Exams
Status – Updated in Videos
Finance Act 2025127‘Auto generated” word deleted for GSTR-2BEffective Date : 01-10-2025
Applicable From : May 26 Exams
Status – Updated in Videos
Finance Act 2025128Section 39 amended to and “within such time” replaced by “within such time,
and subject to such conditions and restrictions.”		Not relevant for CA Inter
Finance Act 2025129 & 130Pre-deposit in case of penaltyNot Applicable for CA Inter
Finance Act 2025131New section 112B for Penalty for failure to comply with track and trace mechanism.Not Applicable for CA Inter
Finance Act 2025132New section 148A – Track and trace mechanism for certain goodsNot Applicable for CA Inter. Also goods on which such provision will apply and procedure not notified.
Finance Act 2025133New entry 8(aa) added in Schedule – IIIEffective Date : 01-10-2025
Applicable From : May 26 Exams
Status – Updated in Videos
Finance Act 2025134No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 133 been in force at all material times.Not Applicable for CA Inter
Finance Act 2026153Post-sale discount provision linked to credit note u/s 34Effective Date : Not Notified
Applicable From : Provision not notified
Status – Provision not notified
Finance Act 2026154Amendment to include section 15 post-sale discount in section 34Effective Date : Not Notified
Applicable From : Provision not notified
Status – Provision not notified
Finance Act 2026155Related to RefundsNot Applicable for CA Inter
Finance Act 2026156Related to National Appellate AuthorityNot Applicable for CA Inter
Finance Act 2026157Related to Place of supply of services where location of supplier or location of recipient is outside India.Not Applicable for CA Inter
Date of Notification/AmendmentAmendment ThroughAmendment relates toRemarks
17-09-202513/2025 – Central TaxSeeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025Not Applicable for CA Inter
17-09-202514/2025 – Central TaxSeeks to notify category of persons under section 54(6)Not Applicable for CA Inter
17-09-202515/2025 – Central TaxSeeks 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
17-09-202516/2025 – Central TaxFinance Act 2025 notifiedEffective Date : 01-10-2025
Applicable From : May 26 Exams
Status – Updated in Videos
17-09-202517/2025 – Central TaxSeeks to extend date of filing GSTR-3B.Not Applicable for CA Inter
31-10-202518/2025 – Central TaxElectronic RegistrationEffective Date : 01-11-2025
Applicable From : Sep 26 Exams
Status – Updated in Videos
31-12-202519/2025 – Central TaxSeeks to notify supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP)Not Applicable for CA Inter
31-12-202520/2025 – Central TaxSeeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025 (Valuation for tobacco products)Not Applicable for CA Inter

 

Date of Notification/AmendmentAmendment ThroughAmendment relates toRemarks
17-09-202516/2025 – Central Tax (Rate)Exemption notificationEffective Date : 22-09-2025
Applicable From : May 26 Exams
Status – Updated in Videos
17-09-202517/2025 – Central Tax (Rate)Service in 9(5) addedEffective 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/AmendmentCircular NumberAmendment relates toRemarks
27-10-2025254/08/2025-GSTClarification on various doubts related to treatment of secondary or post-sale discounts under GSTEffective 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