People will no longer be able to file their GST returns more than three years after the due date, according to the GSTN, starting in September 2025. This implies that you won't be able to file your return for that time if you miss the deadline by more than three years.

We have reduced the slabs. There will be only two slabs, and we are also considering the issue of compensation cess," finance minister Nirmala Sitharaman said.

At the 56th GST Council meeting, India moves towards a two-slab GST structure-5% for essentials, 18% standard, 40% for sin/luxury goods. Reform aims to simplify compliance, reduce costs, and boost consumption.

In May 2025, GSTN introduced invoice-based refund filing for exports, SEZs, and deemed exports-moving away from period-based claims. This included locking of invoices post-filing and predefined formats for invoice uploads.

NIC updates e-Invoice portals to reflect GST-computed Aggregate Annual Turnover (AATO) from 1 September 2025. Discrepancies can be raised through GST grievance channels.

Stay updated on GST changes for MSMEs & exporters. Learn about QRMP, IMS, and e-invoicing for better compliance and business efficiency.

The Landmark Judgement of Sikkim High Court has ruled that taxpayers can still request refunds for unused Input Tax Credits (ITC) even after their businesses have closed. Despite the fact that Section 54(3) of the GST statute exclusively lists zero-rated and inverted structure cases for ITC refunds

The Allahabad High Court ruled in a landmark GST case that, in the absence of proof of intent to avoid tax, minor e-way bill errors, such as missing or expired documentation, cannot be used as justification for penalties under Section 129.

In Harvinder Singh v. State of Punjab (CWP-9172-2025), the Punjab & Haryana High Court (July 18, 2025) affirmed that under Section 90 of the CGST Act, a partner’s retirement from a firm has no effect unless a written notice is served on the Commissioner within one month.

In Union of India v. Tirth Agro Technology (P) Ltd., the Supreme Court upheld the Gujarat High Court’s decision allowing assessees who received GST refunds under the old Rule 89(5) formula to file rectification applications for additional refunds as per the amended formula,

After UPI transactions above ₹40 lakh per year identified them as subject to GST registration, the Karnataka Commercial Taxes Department sent letters to about 7,000 unregistered small sellers, including those selling exempt items like milk or vegetables.

India’s GST Network reports ₹1.96 lakh crore gross GST for July 2025. A 66.8% year‑on‑year spike in refunds trims net growth to just 1.7%. Export and domestic IGST refunds hit new highs amid a maturing GST environment.