GSTN ADVISORY
GSTN has done this change in GST portal for hassle free tax refund claims
New GSTN Advisory: The GSTN has enhanced the GST portal, effective August 28, 2025, to streamline GST refund claims. Taxpayers can now claim refunds even with positive or zero cumulative balances, provided a minor head shows a negative balance. This change addresses previous restrictions, unlocking capital for businesses and simplifying the refund process. Read more.
MoSPI discusses preparing Index of Service Production from Services Sector Survey
The statistics ministry convened a session to discuss the preparation of the Index of Service Production, drawing parallels with the Index of Industrial Production. The Annual Survey of Services Sector Enterprises (ASSSE) was reviewed, with emphasis on its objectives and data utility. Participants highlighted the services sector's crucial role in economic indicators and the need for a comprehensive Business Register.
GST Amnesty Scheme update: Now you can file appeal against GST Amnesty Scheme order issued in SPL 07 form
The GSTN has enabled online filing of appeals against rejection orders (SPL-07) under the GST Amnesty Scheme u/s 128A, offering relief to taxpayers whose waiver applications were denied. Taxpayers can now appeal these rejections, seeking reconsideration of their applications for waiver of penalty and interest. This update provides a remedy for those who attempted the waiver route in good faith.
GST @8: India’s tax landscape has changed but key reforms are still pending
India's GST completes eight years, becoming integral to economic activity by digitizing compliance and boosting revenue, which surpassed ₹20.18 lakh crore in FY25. While digitization and simplified procedures have aided MSMEs, challenges persist with delayed tribunal operations and incomplete rate rationalization. Future focus should be on integration, simplification, and addressing emerging sectors for continued evolution.
Attention B2C GST filers who are facing problem with GSTR-1: GSTN issues new advisory, here’s what experts say
GSTN's mandatory B2B sales information and HSN code in GSTR-1, table 12, is creating issues for taxpayers with only B2C sales. The system isn't allowing filing due to a blank B2B HSN code column. A workaround suggests entering '0' in the B2B HSN column, enabling successful GSTR-1 filing until GSTN provides a solution.
From July 1, GST returns pending three years can’t be filed
Starting July 2025, GSTN will restrict taxpayers from filing returns after three years from the due date, following a Finance Act amendment. Taxpayers are urged to reconcile records and file pending returns for GSTR-1, GSTR-3B, and GSTR-9 promptly. Experts believe this promotes tax discipline, though concerns exist regarding taxpayers facing genuine hardships.
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GST return filing to be blocked 3 years after original due date starting July
The GSTN announced that from July 2025, taxpayers will be barred from filing monthly and annual GST returns after three years of the original due date. This change, stemming from the Finance Act, 2023, impacts various GST returns, including GSTR-1 and GSTR-3B. Taxpayers are urged to reconcile records and file pending returns promptly to avoid complications.
GST amnesty scheme update: Submit screenshot of appeal withdrawn application to become eligible, says GSTN
Great news for Goods and Services Tax payers. The GSTN has issued a new advisory regarding the GST Amnesty Scheme. Taxpayers can now submit a screenshot of their appeal withdrawal application. This makes them eligible for the scheme. The deadline to apply is June 30, 2025. This initiative helps taxpayers apply without waiting for official withdrawal confirmation. Experts say this is a good feature by GSTN.
New changes implemented by GSTN for Table 3.2 of GSTR-3B and GSTR-1, GSTR-1A from April 2025 tax period
GST: Goods and Services Tax (GST) registered buyers and sellers need to be aware of these changes made in GSTR-3B and GSTR-1/1A return from April 2025 tax period. GSTN said: "Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B."
No GST e-Way Bill without two factor authentication from April 1, 2025? GSTN to shortly make it mandatory
Goods and Services Tax: GST registered taxpayers who are yet to register for two factor authentication have got a relief from GSTN. This is because GSTN said on the portal that for now the requirement of generating a e-waybill with 2FA is optional. Shortly it will be made mandatory. Read below to know whether you can generate e-waybill without 2FA.
GST Amnesty Scheme: Last few days left for payment of tax to apply for the scheme using SPL-02 form
GST Amnesty Scheme: You need to make the tax payment by March 31, 2025 to become eligible to apply for GST Amnesty Scheme by June 30, 2025. Sivakumar Ramjee says: "If a taxpayer fails to pay the outstanding tax by March 31, 2025, they will not be eligible to apply for the amnesty benefits, even if they attempt to submit the application before June 30, 2025."
New rule for GST registration: Now biometric authentication in your home state is possible when you do GST registration in another state
GST registration: New advisory by Goods and Services Tax Network (GSTN) dated March 3, 2025 says additional facility allowing certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State has been introduced. Read below to know more about how this new advisory about GST registration eases the pain point for GST registered taxpayers.
Unregistered persons can now generate e-Way Bill for GST compliance; Step-by-step guide on how to file ENR-03 on E-Way Bill portal
GSTN Advisory February 15, 2025: Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills. Read below for step-by-step guide on how to file ENR-03 form.
2 days delay in input tax credit: Buyers will have to wait longer for GSTR-2B statement; use recompute option in this case
Goods and Service Tax: The GSTR-2B (input tax credit) statement will now be generate 2 days late on January 16, 2025 for the December 2024 tax period. The GSTN said, "GSTR-2B will now be generated on 16th January 2025 in accordance with the rule 60 of CGST Rules, 2017." Experts say this is because GSTR-1 deadline was extended by 2 days earlier.
New GSTN advisory: You can now file a rectification application to claim pending input tax credit; However, there is a catch
GSTR-3B: Now GST registered taxpayers can claim pending input tax credit relating to past years namely financial year 2017-18, 18-19, 19-20 and 20-21 by filing an online rectification application. GSTN said, "A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such orders issued under section 73/74."
New GSTN guidelines for transport via Indian Railways: Buyers won’t receive goods if E-Way Bill doesn’t have this detail, here’s how to do it
Goods and Services Tax (GST): GSTN in an a new advisory said now freight operation information system (FOIS) of the Indian Railways has now been integrated with the E-Way Bill (EWB) system of the Goods and Services Tax (GST). Experts say now buyers must be careful about the validity of the E-Way Bill generated by the seller. If there is any discrepancy goods can be seized by the GST officer.
Deadline for filing GSTR-7 is December 10, 2024 for these GST registered taxpayers even if TDS was not deducted
GST return: Now you need to file GSTR-7 even if no TDS (tax deducted at source) was deducted. "GSTR-7 return is to be filed in chronological order, beginning with the return period of October 2024. It is pertinent to mention that for a month in which no deduction has been made, deductors need to file Nil return for the same month," said GSTN.
No input tax credit if e-invoice not uploaded in GST portal within 30 days: New rule soon
GST: Buyers will not be able to claim input tax credit (ITC) if specified sellers or suppliers do not upload the e-invoice within 30 days from the date of its generation. "From 1st April 2025, taxpayers with an AATO of Rs 10 crore and above would not be allowed to report e-invoices older than 30 days from the date of reporting on IRP portals."
New GSTN feature to correct mistakes in GST invoice matching process for claiming input tax credit; Know how it works
Input tax credit: The goods and services tax network (GSTN) has introduced a solution to help GST registered taxpayers into claiming the correct amount of input tax credit despite human error by the supplier in the invoice. GSTN said that the Invoice Management System (IMS) is still new so GST registered recipients may take some time getting used to this system.
New process to pay tax demand under GST amnesty scheme clarified by GSTN
GST amnesty scheme: If you want to apply for Goods and Services Tax (GST) amnesty scheme waiver of interest and penalty then you need to follow this new process clarified by Goods and Service Tax Network (GSTN). "It is informed that Form GST SPL-01 and Form GST SPL-02 are under development and the same will be made available on the common portal tentatively from the first week of January 2025," said GSTN.
GST tax demand not settled despite payment? New online form notified to help taxpayers adjust tax demand amount; here's how to do it
GST: New GST form DRC-03A enabled on the GST portal. This form will help you adjust tax demand already paid with a specific tax demand order. "In case the taxpayer fails to file an application in FORM GST DRC-03A on the common portal, the proper officer may proceed to recover the amount payable as per provisions of section 78 and section 79 of CGST Act."
GST return filing time limit soon: No filing to be allowed after 3 years of due date, it's time to file any pending return
Goods and Services Tax (GST): The GST portal is soon going to implement a change which will essentially make GST returns time barred if three years have passed from the due date of filing it. "The said changes are going to be implemented in the GST portal from early next year (2025). Hence, the taxpayers are advised to reconcile their records and file their GST Returns as soon as possible if not filed till now."
GSTN restores July, and August 2017 GST returns data: How long can you access GST return data
The Goods and Services Tax Network (GSTN) announced in a recent advisory that the data on old GST returns will be temporarily restored on the GST portal. Note that this facility is only for the time being and can be reinstituted after giving advance notice.
GSTN restores July, August 2017 GST returns data
The GST Network restored the monthly returns data for July and August 2017 on its portal. This move follows requests from trade and industry for more time to download relevant data before it is archived under the seven-year retention policy. Taxpayers are advised to save necessary data promptly.
GSTN clarifies on validity of notices, orders without digital signature of taxmen
The GST Network clarified that show cause notices and assessment orders issued on the GST portal do not display digital signatures but are digitally signed in the backend. Taxpayers can verify the validity of these documents on the GST portal. This advisory aims to address concerns about the legal status of such documents.
Have you taken a backup? Old GST data to be archived from GST portal after September 30, 2024
Goods and Services Tax (GST): GSTN in an advisory said that old GST return data relating to 2017 is going to be archived and hence not viewable on the GSTR portal after September 30, 2024. Says CA Hardik Kakadiya, President, Chartered Accountants Association Surat, "The government should provide an Archive Portal for such old, archived data, because backing up the data in PDF does not preserve the sanctity of those records..."
GSTN enables geocoding of GST address for all states and UTs
"GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories," GSTN said in an advisory issued on Wednesday.
GST: CBIC set to roll out Aadhaar authentication for high-risk applicants
GST Aadhaar authentication: The applicants marked for the biometric based authentication will have to visit the GST Suvidha Kendra, with proper documents. The marked applicants will be informed on their registered contact number.
GST enables registration of one person company
The Goods and Services Tax Network (GSTN) has enabled the registration of One Person Company under the Goods and Services Tax (GST) regime on its portal. There was no option of One Person Company in form notified by Central GST or State GST Acts and that is the reason there was no such option available on the GSTN portal also.
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