{"id":4050,"date":"2026-01-05T23:31:36","date_gmt":"2026-01-05T23:31:36","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4050"},"modified":"2026-01-05T23:31:37","modified_gmt":"2026-01-05T23:31:37","slug":"gst-cgst-notification-20-2025-dated-31-12-2025-valuation-of-supply-of-specified-goods-on-the-basis-of-declared-retail-sale-price-rsp","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/05\/gst-cgst-notification-20-2025-dated-31-12-2025-valuation-of-supply-of-specified-goods-on-the-basis-of-declared-retail-sale-price-rsp\/","title":{"rendered":"GST, CGST Notification 20\/2025 Dated 31\/12\/2025 &#8211; Valuation of supply of specified goods on the basis of\u00a0declared Retail Sale Price (RSP)"},"content":{"rendered":"\n<p>The notification insert a new\u00a0Rule 31D\u00a0in the CGST Rules, which provides that, notwithstanding any other provisions, the\u00a0value of supply\u00a0of notified goods shall be deemed to be the\u00a0retail sale price declared on such goods, reduced by the amount of applicable tax.<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010546\/ENG\/Notifications\"><em>(Link: CGST Notification 20\/2025 Dated 31\/12\/2025)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification insert a new\u00a0Rule 31D\u00a0in the CGST Rules, which provides that, notwithstanding any other provisions, the\u00a0value of supply\u00a0of notified [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,26],"tags":[],"class_list":["post-4050","post","type-post","status-publish","format-standard","hentry","category-gst","category-notifications-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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