CENTRAL GST

CA. Rajiv Luthia, CA. Jinit Shah

  • CBIC Vide Notification No. 18/2025-Central Tax dated 31st October, 2025 has amended the rules for Granting of Registration Electronically

  • Rule 9A has been inserted so as to provide for granting of registration electronically within 3 working days from the date of application.

  • Rule 14A has been inserted, whereby option is granted to person to obtain registration within 3 working days subject to his eligibility and complying to following conditions for the grant of registration within 3 working days from the date of application:

    • Total Output Tax Liability of applicant for supplies made to Registered Persons shall not exceed Rs.2,50,000/- per month

    • The Person applying for registration should opt for Aadhar Authentication.

    • The Person applying shall not have an existing Registration under this rule in same state.

    • The registered person who intends to withdraw from the option availed under this rule shall file an application, in FORM GST REG-32. The registered person shall not be allowed to file such application for withdrawal unless he has furnished, -

      • returns for period of minimum 3 months, where such application is filed before 1st April, 2026;

      • returns for period of minimum 1 tax period, where such application is filed on or after 1st April, 2026; and

      • all the returns due for the period from the effective date of registration till the date of application for withdrawal:

    • In case of any change, the registered person shall amend the said particulars before filing an application for withdrawal.

    • Once the application of withdrawal of registration under this rule has been approved the registered person shall be able to disclose the details of output tax liability exceeding Rs.2,50,000/- per month on supplies made to registered person from month succeeding the date of approval.

    • The output tax liability cannot be amended to be greater than Rs.2,50,000/- for any prior months from the month of approval of application of withdrawal.

  • CBIC vide Notification 18/2025-CT(Rate) dated 24th October, 2025 amended the principal notification 26/2018-Central Tax (Rate) dated 31st Dec,2018 thereby providing Exemption of central tax on supply of gold, silver or platinum by nominated agencies to registered persons

    • In principal Notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: -

    “(c) “Nominated Agency” means entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i);”

    Said amendment is made due to Notification No. 50 /2017 –Customs is superseded vide notification No. 45/2025-Customs, dated the 24th October, 2025 w.e.f 1st Nov,2025.

  • CBIC Vide Circular No. 254/11/2025-GST dated 27th October, 2025 prescribed the monetary limits for issuance of Show Cause Notice and Order under Section 74A of the CGST Act, 2017. The said monetary limits have been tabulated as under:

    • Sr. No.

    Officer of Central Tax

    Monetary limit of the amount of CGST (Including Cess)

    Monetary limit of the amount of IGST (Including Cess)

    Monetary limit of the amount of CGST and IGST (Including Cess)

    1

    Superintendent

    ≤ 10,00,000/-

    ≤ 20,00,000/-

    ≤ 20,00,000/-

    2

    Deputy or Assistant Commissioner

    10,00,001/- ≤ 1,00,00,000/-

    20,00,001/- ≤ 2,00,00,000/-

    20,00,001/- ≤ 2,00,00,000/-

    3

    Additional or Joint Commissioner

    > 10,00,000/-

    > 20,00,000/-

    > 20,00,000/-

    The same monetary limits shall also apply in case the Show Cause Notice or Order is only for penalty under Section 122 of the CGST Act, 2017.