GST Rate Changes 2025 (GST 2.0): What Small Businesses Must Update
GST 2.0 explained: the 5%, 18% and 40% rates from 22 September 2025, what changed for tobacco in 2026, and what to update in invoices, HSN, pricing and stock.
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Topic
The fundamentals — how GST works, rates and rate changes, refunds, and how GST applies to different kinds of business.
Up-to-date guides, checked against official sources.
GST 2.0 explained: the 5%, 18% and 40% rates from 22 September 2025, what changed for tobacco in 2026, and what to update in invoices, HSN, pricing and stock.
Checked Current
Sept 2018 news: one-time waiver of GSTR-1 late fees for July 2017 to Sept 2018 if filed by 31 October 2018, with later dates for Kerala, Kodagu and Mahe.
Archive
Archived 2018 primer on GST basics: registration, CGST/SGST/IGST, rate slabs, RCM, invoices, returns and ITC. Thresholds have changed; see our updated guide.
Out of date
Archived 2018 checklist: reconciling ITC with GSTR-2A, the 180-day payment rule, ITC-04, RCM and fixes due by 30 Sep 2018. See our updated GSTR-2B ITC guide.
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May 2018 news from the GST Council meeting: a planned single monthly return, a ministers' panel on digital payment incentives and a government-owned GSTN.
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Archived list of GST tasks due before 31 March 2018: 180-day ITC reversal, e-way bills, HSN codes, TRAN-2 and return dates. See our updated 180-day ITC guide.
Out of date
Jan 2018 news on the Economic Survey finding that GST raised unique indirect taxpayers by over 50%, with monthly collections and state-wise registration data.
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January 2018 news on the GST Self Service Portal GSTN planned for helpdesk tickets, its promised features, and why it was still not live on 23 Jan 2018.
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Jan 2018 news on a GST Council panel proposal for centralised registration and a single return for large service providers, plus ITC on rent-a-cab services.
Archive
Older 2018 table of the two-digit GST state codes (01 to 37) that form the first two digits of every GSTIN. Some entries may have changed; verify before use.
Archive
Older 2018 walkthrough for filing a GST refund application on the common portal: choosing the refund type, entering the amount and submitting with DSC or EVC.
Archive
GST news from 3 Jan 2018: 1% composition rate for manufacturers, GSTR-1 deadline extension, rate cuts on 178 items, e-way bill rollout and falling collections.
Archive
Archived Dec 2017 explainer: no GST on completed property and a 12% effective rate on under-construction homes, per CBEC at the time. Rates have since changed.
Out of date