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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system.
[CGST Instructions: F.No. CBIC-20006/4/2025-GST; Dated 03.10.2025]
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2. 

Regarding withdrawal of circular No. 212/6/2024-GST.
[CGST Circulars: F.No. CBIC-20001/2/2025-GST; Dated 01.10.2025]
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3. 

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN).
[CGST Circulars: F.No. GST/INV/DIN-Utility/2022-23; Dated 23.09.2025]
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4. 

Corrigendum to Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18.09.2025]
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5. 

Corrigendum to Notification No. 10/2025-Integrated Tax (Rate) dated 17.09.2025.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18.09.2025]
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6. 

Corrigendum to Notification No. 10/2025-Union Territory Tax (Rate) dated 17.09.2025.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18.09.2025]
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7. 

Corrigendum to Notification No. 9/2025-Union Territory Tax (Rate) dated 17.09.2025.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18.09.2025]
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8. 

Corrigendum to Notification No. 9/2025-Integrated Tax (Rate) dated 17.09.2025.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18.09.2025]
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9. 

Corrigendum to Notification No. 9/2025-Central Tax (Rate) dated 17.09.2025.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 18.09.2025]
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10. 

Amends Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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11. 

Amends Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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12. 

Amends Notification No 11/2017-Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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13. 

Notifies GST rate for bricks.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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14. 

Amends Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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15. 

Amends Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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16. 

Amends Notification 12/2017-Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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17. 

Amends Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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18. 

Amends Notification No. 21/2018-Central Tax (Rate) dated 26.07.2018.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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19. 

Amends Notification No. 8/2018-Central Tax (Rate) dated 25.01.2018.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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20. 

Amends Notification No 8/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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21. 

Amends Notification No 11/2017-Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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22. 

Notifies GST rate for bricks.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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23. 

Notifies GST rate for bricks.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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24. 

Amends Notification No. 3/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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25. 

Amends Notification No. 22/2018-Integrated Tax (Rate) dated 26.07.2018.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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26. 

Amends Notification No. 21/2018-Union Territory Tax (Rate) dated 26.07.2018.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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27. 

Amends Notification No. 8/2018-Union Territory Tax (Rate) dated 25.01.2018.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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28. 

Amends Notification No. 9/2018-Integrated Tax (Rate) dated 25.01.2018.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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29. 

Supersedes Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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30. 

Supersedes Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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31. 

Amends Notification No. 3/2017-Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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32. 

Amends Notification No. 3/2017-Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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33. 

Notifies clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.
[CGST Notifications: F.No. CBIC-20001/3/2025-GST; Dated 17.09.2025]
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34. 

Exempts taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 17.09.2025]
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35. 

Supersedes Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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36. 

Supersedes Notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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37. 

Notifies category of persons under section 54(6).
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 17.09.2025]
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38. 

Notifies the Central Goods and Services Tax (Third Amendment) Rules 2025.
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 17.09.2025]
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39. 

Supersedes Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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40. 

Supersedes Notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190341/188/2025-TRU; Dated 17.09.2025]
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41. 

Amends Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017.
[C Cess Rate Notifications: F.No. 190341/188/2025-TRU; Dated 17.09.2025]
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42. 

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST.
[CGST Circulars: F.No. CBIC-20001/3/2025-GS-GST; Dated 12.09.2025]
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43. 

Extends the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra.
[CGST Notifications: F.No. CBIC-20006/45/2025-GST; Dated 20.08.2025]
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