Is there any amendment in GST?

Asked by: Anderson Feeney Jr.  |  Last update: June 17, 2026
Score: 4.1/5 (74 votes)

Yes, significant amendments in GST are proposed for 2025-2026, including five key changes to reduce litigation and ease compliance. Key updates include: amending section 15 and 34 of the CGST Act regarding post-sale discounts, mandatory Input Service Distributor (ISD) for common services from April 1, 2025, and changes to the GST rate on used cars to 18%.

What are the changes in GST from 1st October 2025?

Effective October 1st, 2025, a new set of rules for GST return filing will come into effect. This marks the first filing cycle under the GST 2.0 reforms, aimed at improving transparency, control, and accuracy in Input Tax Credit (ITC) management through the Invoice Management System (IMS).

Is GST still 9% in 2025?

For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.

Did the new GST rule change?

Major highlight was simplification of tax rates into two main slabs (5% & 18%) by removing 12% and 28%. Sin goods will be taxed at a new 40% GST. These changes are now live with notifications by the CBIC passed on 17th September 2025.

What is the last date to amend GST?

The time limit for amendment in GSTR 1 invoice details for the previous financial year is November 30th of the subsequent financial year. Any corrections or omissions related to invoices from the previous year cannot be made after this cutoff date.

CA Inter GST Amendments & Revision for Jan 2026 Exam | Latest Updates by CA Vishal Bhattad

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Can GST be amended?

Under GST, an invoice can be amended only once to rectify any errors or omissions within 180 days from the date of the original invoice.

How do I correct a GST mistake?

Steps for Correcting Errors in GSTR-1:

  1. Login to the GST portal (www.gst.gov.in).
  2. Navigate to Returns Dashboard > Select the relevant return period.
  3. Choose GSTR-1 > Click on Amendments to Outward Supplies.
  4. Under the relevant section (B2B, B2C Large, Exports, etc.), select “Amend invoice”.

What is the GST rate update for September 2025?

Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles. Many essentials, including certain medicines and foods, are now zero-rated, while several items see reduced rates.

What is the latest GST update?

What will be the new 2025 GST rate structure? GST 2.0 reform abolished the old tax structure (5%, 12%, 18% and 28%). The council introduced the new 2-slab structure of 5%, 18% and 40% for demerit.

Can GST bill be revised?

Yes, a revised GST invoice can be issued to reflect changes in the taxable value or tax rate. If there is an increase or decrease in the value or tax rate, a credit note or debit note can also be issued for the adjustment.

Will there be extra GST in July 2025?

Good news is, Starting July 2025, the HST/GST credit has increase by 2.7%, helping low- and modest-income households stretch their budgets. This tax free quarterly payment can put hundreds of extra dollars into your pocket each year.

Do we get GST cash in 2025?

Modes of Payment for the 2025 GSTV – Cash

By doing so, eligible citizens will receive their GSTV – Cash earlier, from 6 August 2025. Citizens without PayNow-NRIC linked bank accounts but have a DBS/POSB, OCBC, or UOB bank account, may provide their bank account information at the govbenefits website by 28 July 2025.

How do I avoid 9% GST?

How to Avoid GST on Overseas Purchases Legally

  1. You are 18 or older.
  2. You are not arriving from Malaysia.
  3. You have been outside of Singapore for 48 hours or more.
  4. You are importing an allowable product for your personal use.

How much GST will I get in October 2025?

How much will I receive in October 2025? It depends on your 2024 adjusted family net income, marital status, and number of children. Maximum amounts are $533 (singles), $698 (couples), and $184 per child.

Who pays 42% tax in India?

Maximum marginal rate is the highest rate of tax at any income level. This means for those with incomes between Rs 2 crore and Rs 5 crore, 39% will be the highest applicable tax rate, and for those with incomes above Rs 5 crore, it will be 42.74% — the highest tax rate since 1992.

Is GST changing in 2025?

As of 2025, the GST rate in Singapore is 9% for all taxable goods and services (except for nil-rated). With the GST rate change, as laid out by the Inland Revenue Authority of Singapore (IRAS), it has become even more important to be at par with the recent amendments.

Is there an extra GST payment coming out?

https://iccimmigration.ca/new-gst-payment-to-be-issued-across-canada-on-january-5-2026-eligibility-amounts-what-newcomers-need-to-know/ 💰 NEW GST PAYMENT ALERT – JANUARY 5, 2026! The CRA is issuing the first GST/HST credit of 2026, with eligible Canadians receiving up to $533 annually—and a 2% increase coming in July 📈

Is GST getting revised?

India's indirect tax system is entering a landmark new phase. The GST Reform Bill (popularly called GST 2.0), cleared by the GST Council, will roll out from September 22, 2025, just ahead of the festive season. This marks the biggest overhaul since GST was first introduced in 2017.

What is the GST portal update October 2025?

From 01.10. 2025, for the words “Auto Generated Statement”, the word “Statement” is substituted under Section 38 of the CGST Act. This change indicates that the GSTR-2B will not remain entirely system-driven; instead, it will become subject to actions by the recipient taxpayer through IMS (accept/reject/pending).

What is the GST collection for October 2025?

Total Net GST revenue for October 2025 stands at ₹1,69,002 crore, which is 0.6% higher(monthly growth) and 7.1% higher (yearly growth) than the corresponding period last year at ₹1,68,054 crore.

What are the tax changes for 2025?

Tax changes for 2025, largely driven by the "One Big Beautiful Bill" (OBBBA) Act, introduce significant deductions for seniors, tips, overtime, and auto loan interest, expand the Child Tax Credit, and raise the SALT deduction cap to $40,000, while making several 2017 Tax Cuts and Jobs Act provisions permanent, including the seven tax brackets. Key changes include a $2,200 Child Tax Credit, a $6,000 senior deduction, deductions for qualified tips and overtime, and a permanent standard deduction increase. 

What is the highest GST rate in 2025?

New GST Rate Structure 2025: 5%, 18%, and 40% Explained. The Goods and Services Tax (GST) in India has undergone its biggest overhaul since its 2017 launch.

Can we amend GST?

Yes. Any record furnished for the month of M1 or M2 through IFF can be amended in GSTR 1A of the same tax period which will be available to the taxpayer after filling of GSTR 1 for the quarter.

How to check if GST is correct or not?

How To Verify GST Number?

  1. Step 1: Visit the official GST Portal. To verify a GST number online, you should visit the official GST portal - www.gst.gov.in.
  2. Step 2: Click on the 'Search Taxpayer' ...
  3. Step 3: Enter the GST number. ...
  4. Step 4: Click on the 'Search' button. ...
  5. Step 5: Verify the details.

What is GST correction?

GST Correction service involves identifying and rectifying errors in various aspects of GST returns, including input tax credits, output taxes, and other related details. The experts at Digital Seva Kendra assist businesses in accurately rectifying these errors, minimizing the risk of penalties or legal issues.