The indirect tax framework continues to advance towards greater clarity, consistency, and technology-led compliance. The November 2025 edition of the GST Compendium highlights significant reforms and judicial interpretations shaping GST and customs administration. Our GST Compendium November 2025 edition provides a comprehensive analysis of statutory amendments, judicial pronouncements, and procedural updates across GST, customs, FTP, SEZ, and related schemes. It also includes insights on court rulings affirming taxpayers’ rights and administrative reforms strengthening trust-based compliance.
Key highlights of the GST Compendium November 2025
- Important updates/announcements: The CBIC has rolled out a new system-driven process for the provisional sanction of refunds effective 1 October 2025. The change marks a decisive shift from manual scrutiny to technology-led risk evaluation, ensuring faster, more transparent processing of refunds—an essential step towards trust-based compliance.
- Key judicial pronouncements: The Supreme Court upheld the Delhi High Court’s ruling that the Input Tax Credit (ITC) cannot be denied to bona fide purchasers merely because their suppliers failed to deposit VAT, provided the transactions are genuine. While arising under the VAT regime, this principle resonates strongly under GST, reinforcing the idea that honest taxpayers should not bear the burden of another’s default.
- Significant updates in direct taxes: The CBDT has extended the due dates for filing income tax returns and audit reports for AY 2025–26, while the NITI Aayog’s new report on permanent establishment and profit attribution seeks to enhance certainty in international taxation.
From automation in refund and registration systems to voluntary post-clearance correction frameworks and harmonised adjudication procedures, the publication reflects India’s continued progress toward a transparent, predictable, and digitally integrated tax environment supporting trade and investment.
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