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Notifications Updates
Notification No. 17/2025-Central Tax
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification related to extend date of filing GSTR-3B on 18 October 2025.
Seeks to extend date of filing GSTR-3B
The government has extended the due date for filing GSTR-3B for September 2025 (monthly filers) and for the July–September 2025 quarter (quarterly filers) to 25 October 2025.
Circulars Updates
The circular no. 253/08/2025 issued by CBIC on 1 October 2025 regarding withdrawal of circular No. 212/6/2024-GST.
Regarding withdrawal of circular No. 212/6/2024-GST
The government has withdrawn Circular No. 212/6/2024-GST, issued on 26 June 2024, which pertained to clarifications regarding the mechanism for providing evidence of compliance with the conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by suppliers.
Instructions/Guidelines
The instruction no. 06/2025-GST issued by CBIC on 3 October 2025 regarding provisional sanction of refund claims on the basis of identification and evaluation of risk by the system.
Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system.
The Government has issued instructions regarding the provisional sanction of refund claims, based on the recommendations of the 56th GST Council meeting held on 3 September 2025.
- With effect from 1 October 2025, 90% of refund claims for zero-rated supplies may be sanctioned provisionally by the officer, based on system-based risk evaluation.
- Low-risk applications, as identified by the system, will be eligible for 90% provisional refund.
- A new proviso allows the officer to withhold provisional sanction in specific cases where a detailed examination of the claim is required.
- Notification No. 14/2025 – Central Tax dated 17 September 2025 specifies the categories of registered persons who will not be eligible for provisional refund on zero-rated supplies.
- Refund applications will continue to be processed under the existing procedures until FORM GST RFD-02 or RFD-03 is issued.
- As an interim measure, until the relevant legal amendments are made, 90% of refund claims under the Inverted Duty Structure filed on or after 1 October 2025 will also be sanctioned provisionally, in the same manner as zero-rated supply refunds.
GST Portal Updates
Gross and Net GST revenue collections for the month of September 2025
The GSTN team has released Gross and Net GST revenue collections for the month of September 2025. Detailed report may be viewed here.
Attention: Important Advisory on IMS
The GST authorities have clarified that no major procedural changes are being made to the return filing process from 1 October 2025.
- Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B automatically.
- GSTR-2B will continue to be generated automatically on the 14th of every month, without any manual intervention by taxpayer or based on the actions taken by the taxpayers.
- Taxpayers may take actions in IMS after generation and regenerate GSTR-2B if needed before filing GSTR-3B.
- Recipients can keep Credit Notes or related document pending for a specified period.
- On acceptance of credit notes, recipients can reduce ITC only to the extent availed and make manual adjustments for reversals.
Advisory for GSTR 9/9C for FY 2024-25
- The Government has enabled the GSTR-9/9C forms for FY 2024-25 on the GST portal effective from 12th October 2025. Please ensure that all relevant returns (GSTR-1 and GSTR-3B) for FY 2024-25 are filed to activate the GSTR-9/9C form on the portal.
FAQs on GSTR 9/9C for FY 2024-25
The FAQ related to GSTR-9/9C for FY 2024–25 has been released. For a detailed understanding, you may refer to it here.
Introduction of "Pending" Option for Credit Notes and declaration of Reversal amount in IMS
The FAQ related to "Pending" Option for Credit Notes and declaration of Reversal amount in IMS has been released. For a detailed understanding, you may refer to it here.
Advisory to file pending returns before expiry of three years
As per the Finance Act, 2023 (No. 8 of 2023), a strict three-year time limit has been introduced for filing GST returns. Accordingly, the GST returns that will become time-barred and cannot be filed on or after 1 December 2025 are listed in the table below:
| GST Forms | Barred Period (w.e.f. 1 December, 2025 |
| GSTR-1/IFF | October-2022 |
| GSTR-1Q | July-Sep 2022 |
| GSTR-3B/M | October-2022 |
| GSTR-3BQ | July-Sep 2022 |
| GSTR-4 | FY 2021-22 |
| GSTR-5 | October-2022 |
| GSTR-6 | October-2022 |
| GSTR-7 | October-2022 |
| GSTR-8 | October-2022 |
| GSTR-9/9C | FY 2020-21 |
Advisory: Introduction of Import of Goods details in IMS
The Invoice Management System (IMS) has introduced a new 'Import of Goods' section, which will display Bills of Entry, including imports from SEZs. This functionality will be available starting from the October 2025 tax period. For detailed information on this feature, please click here.
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