Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

In exercise of the powers conferred by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Seeks to extend 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

Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.

Seeks to notify category of persons under section 54(6).

Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.

Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Seeks to extend date of filing GSTR-3B.

Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025

Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act.