GST Appellate Tribunal filing deadlines extended, with transitional cut-offs based on communication and passing of orders.
The filing period for appeals and applications before the GST Appellate Tribunal is extended up to 31 July 2026. Appeals in cases where the order is communicated before 1 May 2026 may be filed by that extended date, while appeals for later communications remain subject to the prescribed three-month period from communication of the order. Applications in cases where the order is passed before 1 February 2026 may be filed by 31 July 2026, while later orders remain subject to the prescribed six-month period from the date of passing.

Notification correction clarifies the GST reference number by replacing the mistaken citation in the published record.
Corrects a prior Government of India notification by substituting the numbers and figures "18/2024" with "02/2026" in the cited Gazette publication. The corrigendum is a textual amendment to the earlier notification and is confined to the correction of the reference number in the published record.

Appellate tribunal jurisdiction under GST expanded as the Principal Bench is empowered to hear appeals under section 101B.
The Central Government, under section 101A(1A) of the CGST Act and on the Council's recommendation, empowers the Principal Bench of the Appellate Tribunal, New Delhi, to hear appeals under section 101B. The notification is deemed to have come into force from 1 April 2026.

GSTR-3B return due date extension for March 2026 granted for registered persons under the GST framework.
Extends the due date for furnishing the return in FORM GSTR-3B for March 2026 till 21 April 2026 for registered persons required to furnish return under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017. The extension is issued under section 39(6) of the Central Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and comes into effect from 20 April 2026.

GST fund settlement rules set the electronic reporting, apportionment and reconciliation framework for inter-government tax transfers.
The Goods and Services Tax Settlement of Funds Rules, 2026 prescribe the electronic framework for monthly settlement of Integrated Tax and related amounts between the Centre, States and Union territories through the common portal. The rules lay down detailed reporting forms and categories for cross-utilisation of credit, apportionment, recovery, refunds, cash ledger transfers and other settlement events, together with consolidated reports for each State, Union territory and the Centre. They also provide for reconciliation of GST Network data, issuance of provisional and final sanction orders, and transmission of inter-Government advice for fund settlement.

Pan masala and tobacco valuation: value deemed as declared retail sale price less tax, with prescribed tax computation.
Value of supply for specified pan masala, tobacco and inhalation products is deemed to be the retail sale price declared on packaged goods less the applicable tax amount, computed by Tax amount = (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate). "Applicable tax" means IGST, CGST, SGST or UTGST. "Retail sale price" is the maximum declared price on the package, includes all taxes and where multiple or altered prices exist the maximum or altered increased price applies; area-specific declared prices apply to supplies in those areas. An amendment limits a composition-related exemption for non-manufacturers to goods on which the supplier has paid tax on the retail sale price.

Pan masala and tobacco supplies will be valued based on declared retail sale price for GST valuation.
Introduces RSP-based valuation for specified pan masala and tobacco tariff items, treating the maximum declared packaged price as the retail sale price for valuation; where multiple, altered, or area-specific RSPs exist the relevant maximum or area-specific RSP applies. Tariff terms and interpretation rules of the First Schedule to the Customs Tariff Act apply to this clause.

Electronic GST registration: automatic portal grant upon identification or Aadhaar authentication for low-liability taxpayers within three working days.
Rule 9A permits the common portal to grant GST registration electronically within three working days based on portal identification and risk-data analysis. Rule 14A offers an electronic registration option for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, subject to Aadhaar authentication and PAN uniqueness within a State/UT. Withdrawal from the option requires filing FORM GST REG-32 after meeting return-filing prerequisites and is subject to verification and risk-based checks; officers must issue FORM GST REG-33 or REG-05 within rule 9 timelines, and cancellation proceedings bar withdrawal.

Extension of GSTR 3B filing deadline: electronic returns for September and July-September quarter now due later in October.
The Commissioner, on the Council's recommendation and under the statutory powers, extends the electronic filing deadline for FORM GSTR 3B: for the month of September 2025 to the twenty fifth day of October 2025, and for returns covered by the proviso to sub section (1) of section 39 for the quarter July-September 2025 to the twenty fifth day of October 2025; the extension applies to registered persons and maintains electronic filing via the common portal.

GST Appellate Tribunal appeal filing deadline extended for pre-April 2026 orders, with three-month limit applying thereafter.
The filing period for appeals before the GST Appellate Tribunal is extended for orders communicated before 1 April 2026, allowing such appeals to be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, the ordinary three-month limitation period applies from the date of communication of the order to the person preferring the appeal.

Principal Bench jurisdiction: appeals with identical questions or specified IGST and CGST issues to be heard exclusively.
Notification requires exclusive hearing by the Principal Bench for appeals: (i) pending before two or more State Benches where the President is satisfied an identical question of law is involved; (ii) involving one or more issues covered by specified provisions of the Integrated Goods and Services Tax Act; and (iii) involving one or more issues covered by specified provisions of the Central Goods and Services Tax Act, pursuant to the third proviso to subsection (5) of section 109 of the Central Goods and Services Tax Act.

Commencement of Finance Act provisions: specified sections to come into force on 1 October 2025 by official notification.
The Central Government, under clause (b) of sub section (2) of section 1 of the Finance Act, 2025, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122 to 124 and sections 126 to 134 of the Finance Act, 2025 shall come into force, by notification issued by the Central Board of Indirect Taxes and Customs.

Exemption from annual GST return filing for small taxpayers below the turnover threshold reduces compliance from the specified financial year.
Exemption from filing the annual GST return is granted to registered persons whose aggregate turnover does not exceed two crore rupees, applying to the financial year 2024-25 and onwards. The exemption is effected under the first proviso to section 44(1) of the Central Goods and Services Tax Act and was notified by the Central Board of Indirect Taxes and Customs in Notification No. 15/2025 - Central Tax dated 17 September 2025, following the Commissioner's action on the Council's recommendations.

Restriction on provisional refunds: Aadhaar-unverified taxpayers and suppliers of specified goods barred from provisional GST refunds.
Restriction under Section 54(6) CGST disqualifies registered persons from provisional refund if they have not undergone Aadhaar authentication under rule 10B or if they supply goods specified in the Table (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils). The notification instructs that tariff item, heading, sub heading and Chapter bear the meanings in the First Schedule to the Customs Tariff Act, 1975, and that the Schedule's interpretation rules and notes apply for construing the notification. A commencement provision makes the restriction operative from the stated commencement date.

GST procedural amendments streamline refund orders, introduce FORM GST APL 02A and single Member bench scrutiny for appeals.
The notification amends CGST Rules, 2017 to revise procedural and reporting provisions: substitute specified figures and broaden statutory cross references; amend refund processing (rule 91) to require system risk based identification with a seven day FORM GST RFD 04 order and permit written reasons for withholding provisional refunds; introduce FORM GST APL 02A (Part A provisional and Part B final acknowledgement) and remove certain provisos in rules 110 and 111; insert rule 110A enabling transfer to a single Member Bench subject to question of law scrutiny and aggregation rules for monetary thresholds; and substantially revise GSTR 9, GSTR 9C and multiple appellate forms to standardise ITC reporting, reconciliations and tribunal order summaries.

Extension of Return Due Date: GSTR-3B filing for specified Maharashtra districts moved to late August for July period.
The Commissioner, on the Council's recommendation, has extended the due date for furnishing FORM GSTR-3B for the month of July, 2025 to the twenty-seventh day of August, 2025 for registered persons whose principal place of business is located in the districts of Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar in Maharashtra and who are required to furnish returns under the statutory return-furnishing provisions read with the relevant rule of the Central Goods and Services Tax Rules, 2017.

Notification correction updates procedural rule text, fee reference, form cross-reference, and adds digital-signing exception in GST process.
Corrigendum corrects textual and cross reference errors in a prior GST notification: it clarifies rule 115's proviso to state the rule applies notwithstanding earlier chapters, amends the schedule fee reference from 118(2) to 119(2), changes the FORM 05 citation to a single rule, corrects wording in rule 2(b) to "sub section", and modifies rule 103(5) to except online, digitally signed orders from the seal requirement.

Appeal Procedure: mandatory electronic filing and standardized rules streamline institution, service, hearings and record-keeping before the appellate tribunal.
The Rules institute a detailed procedure for appeals to the Goods and Services Tax Appellate Tribunal, mandating electronic filing on the GSTAT portal in prescribed Forms with specified contents, verification and certified or attested supporting documents; provide for scrutiny, return for defects, registration and cause-listing; require service of copies on respondents and Commissioners; regulate interlocutory applications, translation into English, and limits on new grounds without leave; and empower the Registrar and the Bench to manage filings, call records, order reproduction of documents at party cost, and direct hybrid or electronic hearings.

Refund restriction where combined tax demands include fully discharged periods; taxpayers may intimate partial abandonment of appeal.
The amendments limit refunds where a combined demand includes periods already fully discharged prior to the amendment-no refund of tax, interest or penalty paid for such wholly discharged periods-and provide that, instead of withdrawing an appeal entirely, a taxpayer may intimate that they will not pursue the appeal for the earlier period, upon which the appellate authority shall decide the remaining period and the appeal is deemed withdrawn to that extent.

Jurisdiction of Central Tax Officers revised: district allocations and territorial waters redefined for specified CGST jurisdictions.
Substitutes specific Table entries in the principal notification defining CGST officer jurisdictions by replacing the district compositions for Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli and Udaipur; includes specified inclusions and exclusions of local administrative areas and extends Madurai's description to cover territorial waters and underlying seabed where the baseline is in Tamil Nadu and Puducherry.