GST Returns 2025: File GSTR-1, 3B, 2B | QRMP & ITC

GST Amnesty 2025 — Who’s Eligible, Due Dates, Simple Filing Flow Skimmable one-pager: eligibility, periods/forms, fee relief basics, and a 7-step filing flow. Section 128A (non-fraud Sec.73, FY 2017-18 to 2019-20) Window closed: Pay by 31 Mar 2025; Apply by 30 Jun 2025 Forms: SPL-01/02, SPL-03, SPL-05/06 TL;DR: The 2024–25 amnesty (Section 128A) waived interest/penalty in eligible non-fraud cases if principal tax was paid by 31-Mar-2025 and the waiver application (SPL-01/02) was filed by 30-Jun-2025 . The window is now closed; keep proofs and reconcile books.

Next-Gen GST — Sector-wise Quick View Most goods & services effective 22 Sep 2025 Tobacco/pan-masala: current rates until cess loans repaid Save on Daily Essentials Items From To Notes Hair oil, soap, shampoo, toothpaste/brush 12–18% 5% / 18% Band rationalised Foods & Packaged Items Items From To Notes Namkeen, sauces, noodles, chocolates, coffee; pre-packed bread, paneer, UHT milk 12–18% Nil / 5% / 18% Many staples to Nil/5% Relief in Healthcare — Medicines Items From To Notes Essential & life-saving medicines 12% 5% / Nil Life-saving at Nil Medical Devices & Diagnostics Items From To Notes Oxygen equipment, diagnostics & reagents (illustrative) 12% 5% Device ...

Next-Gen GST Reforms — Highlights from the 56th GST Council (Sep 2025) New rate structure • big price cuts • insurance exemption • rollout dates • refunds & compliance Rate Structure Standard: 18% Merit: 5% De-merit goods: 40% Big Relief Life & Health Insurance : Exempt Electronics, Cement, Small cars/bikes: 28% → 18% Daily essentials/foods: to 5% / Nil Go-Live Services: 22 Sep 2025 Goods: 22 Sep 2025 Tobacco/pan masala: current rates until cess loans repaid