GST Updates Aug 2025: 2-Slab Plan, Insurance GST Relief, 30-Day E-Invoice, GSTR-3B Extension

 What changed this week (quick read):

• GSTR-3B deadline extended (July 2025) to 27 Aug 2025 for taxpayers in Mumbai City, Mumbai Suburban, Thane, Raigad, Palghar due to disruptions. Keep proofs and file before the new date. Press Information Bureau

• GST revamp moves ahead (GoM update): A two-slab GST roadmap got backing from the GoM, which proposes removing the 12% and 28% slabs. Final call rests with the GST Council. The Times of IndiaHindustan Times

• Potential insurance relief: GoM has also supported exempting GST on individual life & health insurance premiums; again, Council decision pending. The Economic Times+1

Ongoing 2025 rules you must follow:

• 30-day e-invoice reporting window (from 1 Apr 2025) for businesses with AATO ≥ ₹10 crore—IRP won’t accept invoices older than 30 days. Tighten invoice workflows and DSO. eInvoice 2ClearTax

• Recent CGST rule updates (2025)—check the latest Central Tax notifications before month-end close. Goods and Services Tax CouncilCBIC GST

What this means (in plain English):

• If you’re in the affected Maharashtra districts, you’ve got extra days to file GSTR-3B (July 2025)—use them to reconcile 2B vs. books and avoid interest/late fee. Press Information Bureau

• Rates revamp isn’t live yet. Plan for pricing & contracts to change if the Council approves two slabs (watch classification and anti-profiteering impact). The Times of IndiaHindustan Times

• Insurance GST exemption—if approved, premiums could get cheaper for individuals; businesses should review perks/benefits and HR policies accordingly. The Economic Times+1

• E-invoicing 30-day rule is already active—build T+7/T+15 internal cut-offs, and monitor vendors who issue late. eInvoice 2

Action checklist (save & follow):

• ✔ Reconcile GSTR-2B vs purchase register; fix holdbacks & reversals before filing 3B.

• ✔ For AATO ≥ ₹10 Cr, schedule invoicing so IRP upload happens well before 30 days. eInvoice 2

• ✔ Keep an eye on Council decisions about rate slabs & insurance—budget scenarios for pricing changes. The Times of IndiaThe Economic Times

• ✔ Review the latest CBIC notifications for any sector-specific tweaks. Goods and Services Tax Council

References (for readers who want details):
PIB/CBIC notices, GoM/Council coverage, and the GST e-invoice advisory were used for this update. Press Information BureauGoods and Services Tax CouncilCBIC GSTThe Times of IndiaHindustan TimesThe Economic Times+1eInvoice 2