CBIC Notifies Third Amendment to CGST Rules, 2025

The CBIC has issued the Third Amendment to the Central Goods and Services Tax (CGST) Rules, 2025. While the summary of specific amendments is less detailed, they align with the overall GST rate rationalisation and administrative adjustments connected with GST 2.0. They include clarifications on procedural compliance, perhaps regarding tax rate applicability, returns, notifications, definitions, etc., consistent with the notifications issued on 17 September 2025. These amendments are meant to align rules with the new GST regime, prevent ambiguity, and facilitate smoother implementation.