CBI books CGST official in Jaipur for alleged disproportionate assets, searches recover valuables and probe fund-routing via family firms.
A central agency registered an investigation alleging that a serving Assistant Commissioner, Central Goods and Services Tax, amassed approximately Rs 2.54 crore-about 100% disproportionate assets-which he cannot satisfactorily account for, including immovable properties and premium vehicles. Investigators conducted searches at multiple locations linked to the accused and family members, recovered gold and silver jewellery worth around Rs 35 lakh, and allege routing of illicit funds through family-owned firms.

Disproportionate assets allegation triggers probe of tax official, prompting searches and recoveries of assets and properties.
A CBI case alleges an Assistant Commissioner, CGST, acquired assets grossly disproportionate to known income during August 2018-August 2025, with family-linked firms used to route funds. Searches in Jaipur, Ankleshwar and Ahmedabad recovered gold and silver jewellery, immovable properties, premium vehicles and identified two bank lockers; follow-up investigative action continues.

Fraudulent Input Tax Credit claiming exposed, triggering anti evasion probe and criminal investigation into invoice based ITC schemes.
Fraudulent availing of Input Tax Credit (ITC) by a firm through invoice based claims without underlying supplies was detected by the CGST Delhi South Anti Evasion Branch; the probe found ineligible ITC passed from fictitious suppliers in violation of the CGST Act 2017, prompting criminal investigation measures based on supply chain analytics and intelligence.

GST returns unfiled for three years will be barred from filing on the GST portal starting November 2025.
From the November 2025 tax period the GST portal will bar filing of monthly, quarterly and annual GST returns that are unfiled three years from their due date; this portal restriction implements a 2023 statutory amendment and will time-bar specified returns (including certain October 2022 monthly/summary returns and the 2020-21 annual return) when effective on December 1, 2025.

Import of Goods in IMS exposes Bill of Entry for recipient action; deemed accepted if no response; draft GSTR 2B.
A new Import of Goods section in the Invoice Management System will present taxpayer-filed Bills of Entry, including SEZ imports, for recipient acceptance, rejection, or pending status from October 2025; failure to act results in deemed acceptance, and the GST Portal will generate the recipient's draft GSTR 2B on the 14th of the subsequent month.

GST returns older than three years from their due date will be barred from filing; taxpayers should reconcile and file immediately.
A statutory limitation bars filing certain GST returns more than three years after their due date, applying to outward supply, liability payment, annual returns, and tax collected at source forms (including GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, and GSTR 9/9C). The GST portal will implement the restriction beginning with the November 2025 tax period, and specified earlier periods will be blocked from filing from December 1, 2025; taxpayers should reconcile records and file pending returns before the three year cutoff.

State share of GST from a film to be allocated to a charitable foundation, subject to ticket-rate GST bands and consent.
The state will hand over its share of GST from the film 'Roi Roi Binale' to the Kalaguru Artiste Foundation with family consent; the state share equals half of the applicable GST rates that vary by ticket price and will be remitted to the foundation after collection. The cabinet also approved additional financing for a Brahmaputra flood and erosion control project and hereditary land settlements for the Moran and Matak communities mirroring earlier tribal measures.

Industrial output grew about 4% in September due to manufacturing gains, GST rationalisation and festive demand.
Industrial production grew about 4 per cent in September 2025 driven by manufacturing, with the National Statistics Office revising August figures slightly upward; the summary links the manufacturing boost to GST rationalisation and festive demand. Sectoral detail shows capital goods, infrastructure/construction goods and consumer durables expanding, consumer non durables contracting, and 13 of 23 manufacturing groups reporting positive growth, while H1 FY26 industrial growth moderated relative to the prior year.

GST reductions spurred buyers to upgrade vehicle models and trims, boosting EV consideration and stronger financing readiness.
GST reductions on passenger vehicles operated as a market stimulus prompting buyers to upgrade to higher models, brands, or premium add-ons rather than save the relief. The tax change corresponded with greater willingness to make larger down payments or longer loan tenures and bolstered trust in policy incentives. Environmental considerations increased interest in electric vehicles despite battery concerns, while SUVs dominated purchase intent.

Customs exemption consolidation: standalone notifications merged into a new superseding notification, requiring broad dissemination and error reporting.
Thirty standalone customs exemption notifications have been merged into a consolidated notification that supersedes earlier instruments, preserving existing concession entries except for a minor amendment and one omission, with consequential amendments to central, union territory and integrated tax rate notifications; dissemination to field formations and a mechanism to report inadvertent errors to designated officials are directed, and the consolidation is set to take effect on the specified implementation date.

Customs notification consolidation preserves prior exemptions in a single instrument while making limited targeted amendments.
Notification No. 45/2025-Customs consolidates the contents of notification No. 50/2017-Customs and thirty standalone notifications into a single instrument, preserving existing customs duty and IGST exemptions and concessions except for two limited changes: an amended exemption entry for supplies by Air India Engineering Services Limited covering specified B 737 and B 777 aircraft, and the removal of a duplicate entry prescribing a higher basic customs duty on certain bulk drugs so those drugs continue to attract nil duty under the consolidated schedule.

Commercial vehicle GST cut lowers fleet acquisition costs, shifting financing toward long-term loans and improving cash flows.
Reduction of GST on commercial vehicles to 18% from 28% will lower acquisition costs for fleet operators, enabling fleet additions financed more by long-term loans and less by short-term external debt; projected 8-10% revenue growth and stable operating margins (8-8.5%) will improve cash flows and partly fund working capital needs.

Tax administration modernization promotes administrative synergy, technology driven compliance, improved taxpayer service and disciplinary accountability.
The CGST Bhawan, Ghaziabad consolidates Commissionerate, Audit, Appeals and Pay & Accounts offices into one green, citizen centric complex to promote administrative synergy, operational efficiency and improved taxpayer services. The Minister linked this infrastructure to broader GST reform and technology driven compliance, urging simplified procedures, voluntary participation, and time bound disciplinary proceedings under DoPT/CVC timelines to reinforce accountability while protecting officers' reputations.

Taxpayer facilitation: GST officers urged to ease compliance for honest taxpayers while enforcing protocols against dishonest ones.
Officers must prioritise taxpayer facilitation by using technology and risk based parameters for faster registrations and grievance redressal, ensure GST Seva Kendras are well staffed and audited, and conclude disciplinary and investigatory proceedings swiftly with evidence based orders; the Simplified GST Registration Scheme mandates automatic registration for system identified applicants and certain self assessed low liability applicants, requiring field formations to operationalise it without creating additional documentary burdens.

Taxpayer treatment: GST officers must be polite and use technology to ease compliance and expedite resolution
GST officers must treat honest taxpayers with politeness and empathy while following established Standard Operating Procedures. Technology and risk-based parameters should streamline registration approvals and minimise documentation burdens, with field formations proactively facilitating trade and mapping grievances to root causes. Timely conclusion of disciplinary proceedings and issuance of evidence-based orders are required to reinforce accountability and reduce litigation.

Hindustan Unilever Q2 profit rose; GST transition and monsoon caused flat volumes despite revenue and margin pressures.
Hindustan Unilever reported Q2 consolidated net profit of Rs 2,694 crore with revenue of Rs 16,034 crore, Underlying Sales Growth of 2% and flat Underlying Volume Growth, attributing muted volumes to a transitory GST rate rationalisation and prolonged monsoon; EBITDA margin was 23.2% (down 90 bps) amid higher investments, and a one off positive tax impact partly supported Profit After Tax. The board declared an interim dividend of Rs 19 per share.

Next-Gen GST reforms reduce tax rates and simplify slabs, passing benefits to consumers and stimulating manufacturing growth.
Next-Gen GST reforms simplify indirect taxation by reducing rates, consolidating slabs into two, and resolving classification issues, paired with active Department of Revenue monitoring of 54 products to ensure pass-through of reduced rates to end consumers; the measures aim to increase consumption and affordability while supporting manufacturing expansion, including growth in electronics and commencement of semiconductor production.

GSTR-3B filing deadline extended, altering monthly GST compliance timelines and administrative filing obligations.
The government extended the due date for filing the monthly GSTR-3B return by five days, shifting the operative filing timeline for registered taxpayers and requiring adjustment of compliance calendars. Separately, a court dismissed a bail application in a POCSO matter for being unduly voluminous, highlighting that excessively bulky filings may be rejected on case-management grounds.

GSTR-3B deadline extended to Oct 25 for September and quarterly filers; taxes must be paid by Oct 25.
The government extended the filing and tax-payment deadline for the GSTR-3B return to October 25 for September and the July-September quarter; taxpayers must use the extended date to pay liabilities. The GSTR-3B is a periodic summary return filed in a staggered schedule between the 20th, 22nd and 24th of each month, and the extension provides five days' relief for the affected filers.

GST rate cut: consumer prices fell for many items, but some products did not fully pass on reductions, prompting government engagement.
Government monitoring of 54 commonly used items after the GST rate cut found 30 items recorded price declines larger than initial government estimates while 24 items showed smaller-than-expected decreases assuming other costs and margins stayed constant; authorities will work with industry to secure further retail price reductions where pass-through lagged.