GST Updates Announced in December 2025 | (Latest Compliance Changes, Advisories & State Updates)

Latest GST Updates

• ICAI has issued an updated Technical Guide on GSTR-9C, helping taxpayers and professionals understand annual GST reconciliation more clearly.




• GSTN has released additional FAQs for GSTR-9 and GSTR-9C for the financial year 2024–25 to address common doubts related to annual return filing.




• As per a GSTN advisory, from November 2025, values reported in GSTR-3B Table 3.2 will be system locked. Once filed, these details cannot be edited, so extra care is required while filing.




• Under GST Rule 10A, stricter action will be taken if bank account details are not verified within 30 days of registration or before filing the first outward supply return.




• The Manipur GST Second Amendment Bill, 2025 has moved forward in Parliament, aiming to align state GST laws with central amendments.




• In Andhra Pradesh, GST payments can now be made through UPI and debit/credit cards, making the payment process easier for taxpayers.




• GST collections for November 2025 stood at around ₹1.70 lakh crore, showing about 0.7% year-on-year growth, indicating stable collections with continued compliance monitoring.

1) What are we going to cover in GST Updates?

We will cover monthly news that impacts filing, compliance, portal advisories, state updates, and collections.

It is written for:

• Small to medium businesses
• Startups
• E-commerce Sellers
• Professionals dealing with GST filings

Why does the update matter?

Minute mistakes, like wrong bank details and reporting, can cause system flags and registration suspension.

2) Updates on filing and GST compliance 2025

2.1 ICAI updated the technical guide on GSTR-9C.

What practically changed in the guide?

• It is more detailed on how to prepare the annual reconciliation of GSTR-9C.
• It gives more clarity on from where to collect data and how to reconcile tables.

What businesses must do?

• Keep consistency in the figures of your books like GSTR-1, GSTR-3B and GSTR-9/9C.
• Fix the mismatches in advance, way before the annual filing seasons arrive.

2.2 GSTN FAQs on GSTR—9 & GSTR—9C for 2024—25

• Important points in GSTN have been addressed through frequently asked questions.
• Reporting guidance as per tables — common confusion area
• General mistakes that cause mismatch notices

What businesses must do?

• Use the recent frequently asked questions version for filing an annual return or reconciliation.
• You must double-check the ITC reporting and disclosure tables.

2.3 Advisory on GSTR—3B Table—3.2 Reporting (system locked values)

What is important?

• Table 3.2—interstate supplies to unregistered persons or composition taxpayers or UIN holders is now auto-populated and heading towards non-editable or system-locked reporting right from November 2025 onwards.

What businesses must do?

• Make sure that GSTR-1 OR IFF OR GSTR-1A information is correct because that is what drives table 3B.
• If any amendments are required, plan them through valid correction routes like the current advisory and FAQs.

2.4 Rule 10A—Bank account details timeline and portal action

What are the legal requirements as per Rule 10A?

• Bank account details must be furnished within 30 days from GST registration / before filing GSTR—1 or using IFF (whichever is earlier).

What is happening on the ground—portal enforcement?

• The GST portal updates for December 2025 show auto suspension if the bank details are not furnished within the given deadlines.

What is the practical impact?

• A suspended registration can totally disturb routine compliance like invoicing, filing and workflow. So taxpayers must accord the highest priority to this compliance.

3) State-level GST updates

3.1 Manipur GST second amendment bill 2025

What is the bill about?

• It aims to change the Manipur GST Act 2017 and replace the old ordinance. The reason is to keep the state GST in line with the central changes.

Why does it affect businesses?

• If your business operates or supplies in Manipur, be careful about the state-related compliance clauses and procedural alignment once it is implemented.

3.2 Andhra Pradesh allows UPI and card payments for GST.

What has changed?

• In the payment options, UPI and card payment options are added from December 3, 2025, in Andhra Pradesh.

Why is it important?

• Quick payment reduces last-day payment delays and increases compliance.

4) Updates on GST collection until November 2025

What are the numbers in the news?

• The gross GST collections are equal to approximately ₹1.70 lakh for November 2025, almost 0.7 per cent higher year over year.

What does it mean for taxpayers?

• When the collection is huge, authorities insist harder on data matching, clean registration, and filing within deadlines.

5) Action steps for businesses—A simple checklist

For annual returns — GSTR-9/9C.

• Use the updated guidance and FAQs for preparing during FY 2024-25 annual filings.
• For GSTR-3B Table 3.2
• Rechecked interstate supply reporting in GSTR-1/IFF/GSTR-1A to prevent mismatches.

For new registrations as per Rule 10A.

• Add bank details on the GST portal promptly after GST registration. Don’t wait for the final date.
• For current monitoring
• Keep checking the GST portal notices regularly and respond fast to advisories and alerts.

6) What is the impact of December 2025 updates on new GST registrations?

Most important points of these updates

• GST registrations are now monitored more strictly for precision, documentation and timely upgrade steps, like adding bank details promptly.

What new businesses must be careful about?

• Business address proof must be valid and verifiable.
• Your bank details must be added as per the deadlines mentioned in Rule 10A.
• Any mismatch in information will cause delay in registration and may cause portal issues eventually.

Practical to-dos for businesses

• Many startups and online sellers choose stable documentation, including professional business addresses. It enables GST applications and compliance records to stay clean over time.

7) What are the monthly logs of GST updates?

• December 2025:

1. GSTR-9C guide update
2. GSTR-3B Table 3.2 advisory rule
3. GSTN FAQs,
4. Rule 10A for bank details enforcement,
5. Manipur amendment bill
6. Andhra Pradesh payment update,
7. November 2025 collections

• January 2026:

1. Yet to be updated.

• February 2026:

1. Yet to be updated.

Disclaimer

Please consult your CA or tax advisor before any decision and filing because the GST law and portal processes change regularly.

This guide is meant for awareness and not legal advice.