Important Keyword: Notification No. 18/2025 – Integrated Tax (Rate), IGST registration amendment, GST Rule 9A, GST Rule 14A, IGST compliance 2025, Notification 26/2018 CTR update, GST automatic registration, Aadhaar authentication GST, Finodha GST services, GST rule amendments 2025.
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Table of Contents
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3. SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi. the 24th October, 2025
Notification No. 18/2025 - Integrated Tax (Rate): Seeks to amend notification No. 26/2018 - Central Tax (Rate) dated 31.12.2018.
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 27/2018-Integrated Tax (Rate), dated the 31 December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3. Sub-section (i), vide number G.S.R. 1266(E), dated the 31st December, 2018, namely:-
In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: -
"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part 11, Section 3 Sub-section (i);"
- This notification shall come into force on the 1 day of November, 2025.
[F. No. CBIC-190341/168/2025-TRU]
(Dheeraj Sharma)
Under Secretary to Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 18/2025 - Integrated Tax (Rate)
Q1: What is Notification No. 18/2025 – Integrated Tax (Rate)?
Answer:
It amends IGST-related provisions to align with the updated GST registration rules notified under Notification No. 18/2025 – Central Tax (Rate).
It ensures inter-state suppliers benefit from:
Rule 9A (automatic registration)
Rule 14A (optional registration for low-tax suppliers)
Need GST registration for inter-state supply?
👉 https://finodha.in/online-gst-registration/
Q2: Does this notification change IGST rates?
Answer:
❌ No.
It changes procedural rules related to IGST compliance and registration—but tax rates remain unchanged.
Q3: How does Rule 9A affect IGST taxpayers?
Answer:
Under Rule 9A:
GST registration (including IGST) can be approved within 3 working days
No physical verification unless high-risk
This benefits new businesses supplying inter-state goods/services
Q4: What is Rule 14A in the context of IGST?
Answer:
Rule 14A allows small B2B suppliers to obtain simplified GST registration if monthly output tax ≤ ₹2.5 lakh, enabling:
Quick inter-state trade
Reduced compliance
Faster onboarding with vendors
Q5: Does this help startups doing inter-state services?
Answer:
Yes ✔
Example:
A freelance software developer in Pune providing services to a client in Delhi gets:
Faster GSTIN approval
Easy compliance
Quicker business onboarding
Want to set up your startup legally?
👉 https://finodha.in/setup-business/
Q6: Why was Notification No. 26/2018 amended again?
Answer:
To update registration processes, ensure uniformity between IGST and CGST systems, and incorporate risk-based verification using modern data analytics.
Q7: Does this affect e-commerce registration?
Answer:
Yes.
E-commerce suppliers require mandatory IGST registration. Under Rule 9A, these registrations now:
Get processed faster
Face fewer delays
Experience simpler KYC checks
Q8: Does Aadhaar authentication apply to IGST registrations too?
Answer:
Yes ✔
Aadhaar authentication is mandatory for:
Authorised signatory
Partners
Karta of HUF
If Aadhaar is not available → alternate verification applies.
Need Aadhaar authentication help?
👉 https://finodha.in/gst-compliance/
Q9: Does this reduce physical verification under IGST?
Answer:
Yes.
Physical verification now happens only for high-risk registrations, improving ease of doing business.
Q10: Can small inter-state traders use Rule 14A?
Answer:
Yes ✔
If their monthly output tax ≤ ₹2.5 lakh and Aadhaar is authenticated, they can opt for Rule 14A.
Q11: Is this mandatory or optional?
Answer:
Rule 14A is optional, not mandatory.
Rule 9A (automatic registration) applies to all eligible applicants.
Q12: Does this affect GST refund claims?
Answer:
Indirectly.
Quicker GSTIN approval improves:
Exporter registration
Faster LUT filing
Quick refund eligibility under IGST route
Q13: Does the notification apply to NRIs registering under IGST?
Answer:
Yes.
NRTP applicants under Rule 17 are included under Rule 9A electronic registration.
Q14: Will IGST taxpayers get faster registration now?
Answer:
Yes ✔
Rule 9A significantly reduces the waiting period for GSTIN approval, benefiting businesses needing immediate inter-state trading capability.
Q15: What happens if Aadhaar authentication fails?
Answer:
The system will trigger:
Biometric verification
Document-based verification
Physical premises inspection
This may delay GSTIN issue.
Q16: Do these amendments impact GST compliance filings (GSTR-1/3B)?
Answer:
No changes directly to returns.
However, quicker GST registration ensures taxpayers start filing on time.
For return filing assistance:
👉 https://finodha.in/gst-return-filing/
⭐ Conclusion
Notification No. 18/2025 – Integrated Tax (Rate) ensures that the IGST system adopts the upgraded GST registration reforms, making it faster, safer, and more transparent. With automatic registration (Rule 9A) and simplified registration (Rule 14A), inter-state suppliers and new businesses benefit from smoother compliance.
If you need help with:
✔ GST Registration
✔ IGST compliance
✔ Setup of a new business
✔ Aadhaar authentication
✔ Return filing & notices
👉 Start Your GST Registration with Finodha Today
https://finodha.in/online-gst-registration/
Download PDF: Notification No. 18/2025 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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