Central GST Third Amendment 2025
Legislation UpdatesRules & Regulations

Explore key changes under the Central GST Third Amendment 2025, covering refunds, ITC, appeals, and e-commerce, reinforcing the government’s commitment to a robust, agile, and digitally responsive GST system, effective from 22 September 2025.

Input Tax Credit Reversal
Experts CornerLakshmikumaran & Sridharan

by Vishwanath K*, Teesta Banerjee** and Neha ND***
Cite as: 2023 SCC OnLine Blog Exp 82

Registered Person under GST
Experts CornerLakshmikumaran & Sridharan

by Nirav Karia† and Vatsal Bhansali††
Cite as: 2023 SCC OnLine Blog Exp 15