GST Tax News

August 2025

• Gross and Net GST revenue collections for the month of July, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of July, 2025. https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_july_2025.pdf Thanks, Team GSTN

Aug 1st, 2025

July 2025

• Advisory: Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers
  As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cases where they were not applicable — including instances involving taxpayers whose registrations had been cancelled prior to the Financial Year 2024–25. 2. The issue is currently under active examination, and the technical team is implementing appropriate corrective measures to ensure that such instances do not recur. In the meantime, taxpayers who have either duly filed the relevant return or whose registrations were cancelled prior to the Financial Year 2024–25 are advised to ignore these notices, as no further action is required on their part in such cases. 3. For any other issues or concerns, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution. Regards, Team GSTN

Jul 20th, 2025

• Taxpayer Advisory on upcoming security enhancements
  The GST System is being continuously enhanced to strengthen data security and improve transparency to the taxpayers. In this effort, the below mentioned enhancement shall be shortly introduced to provide transparency and control to the taxpayers who interact with the GST System using Application Suvidha Providers (ASP). The ASP use GST System authorised API channel partners that are called GST Suvidha Providers (GSP). The role of a GSP is to provide API access between GST System and ASP. 1. Email and SMS notification service to inform taxpayer upon every successful OTP consent access provided by taxpayer to the ASP. The taxpayers authorized signatory shall receive notification via email and/or SMS whenever ASP successfully obtains their consent, by providing OTP from the GST System, to access their data over APIs. The notification would have following details: Name of the ASP and the underlying GSP Date and Time of the OTP Consent Validity Period of the consent 2. The GST Common Portal is being further enhanced to provide view of current & historic access gained by ASP / GSP and enable taxpayer with an option to revoke any active consent. The taxpayer shall be able to access this after logging to their GST Common Portal dashboard. The exact dates, when the above functionalities will become available, shall be published vide respective advisories. Thanks, Team GSTN

Jul 17th, 2025

• GST Portal is now enabled to file appeal against waiver order (SPL 07).
  1.Taxpayers who have filed waiver applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities: Acceptance Order in SPL 05 or Rejection Order in SPL-07. 2.The GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order. 3.Please use the Navigation below to file Appeal Application against SPL-07 orders: Go to: Services User Services My Application Select Application Type as: “Appeal to Appellate Authority” Click on New Application 4.In the application form, under Order Type, select: “Waiver Application Rejection Order” and enter all the relevant details. After entering the details, Please proceed with filing of appeal. 5.It may be noted that the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal. Taxpayers are therefore advised to exercise due caution while filing such appeals. 6.Also, if any taxpayer does not want to file appeal against “waiver application rejection order” but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking. The option for filing of undertaking is available under “Orders” section in “Waiver Application” case folder. 7.In case of any difficulty or technical issue, taxpayers shall raise a ticket on the GST Helpdesk at: https://selfservice.gstsystem.in Thanks, Team GSTN

Jul 16th, 2025

• Gross and Net GST revenue collections for the month of June, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of June, 2025. https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_june_2025.pdf Thanks, Team GSTN

Jul 1st, 2025

June 2025

• Handling of Inadvertently Rejected records on IMS
  Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient? Answer: In such cases recipient can request to the corresponding supplier to report the same record (without any change) in same return period’s GSTR-1A or respective amendment table of subsequent GSTR-1/IFF. Thus, recipient can avail the ITC basis on amended record by accepting such record on IMS and recomputing GSTR-2B on IMS. Here the recipient will get ITC of complete amended value as original record was rejected by the recipient. However, recipient will be able to take ITC for the again furnished document by the supplier, as stated above, only in the GSTR-2B of the concerned tax-period. Question 2: If any original record is rejected by the recipient and supplier furnishes the same record in GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF of subsequent period, till the specified time limit, then what impact it will have on supplier’s liability? Answer: In case supplier had furnished an original record in GSTR-1/IFF but the same record was rejected wrongly by the recipient in IMS. In such cases supplier on noticing the same in the supplier’s view of IMS dashboard or on request of recipient, may furnish the same record again (without any change) in GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF in any subsequent period, till the specified time limit, then the liability of supplier will not increase. As amendment table take delta value only. Thus, in present case of same values, differential liability increase will be zero. Question 3: As a recipient taxpayer, how to reverse ITC of wrongly rejected Credit note in IMS as the corresponding GSTR-3B has already been filed? Answer: In such cases recipient can request the concerned supplier to furnish the same Credit note (CN) without any change in the same return period’s GSTR-1A or in amendment table of subsequent period’s GSTR-1/IFF. Now recipient can reverse the availed ITC based on the amended CN by accepting the CN on IMS. Hence, the recipient’s ITC will get reduced with complete amended value, as soon as the recipient recomputes GSTR-2B on IMS. The reduced value is same as that of the value of original CN as in this case the complete original CN was rejected by the recipient. Question 4: If any original Credit note was rejected by the recipient and supplier furnishes the same credit note in GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF of any future tax-period, till the specified time limit, then what impact it will have on supplier’s liability? Answer: At first instant the supplier’s liability will be added back in the open GSTR-3B return, because of original credit note rejection by the recipient. However, as the supplier furnishes the same credit note in GSTR-1A of same tax period or in amendment table of GSTR-1/IFF in any subsequent period, supplier’s liability for this amendment will get reduced again corresponding to the value of amended CN (which in this case is same as original). Thus, net effect on liability of supplier will be only once. Thanking You, Team GSTN

Jun 19th, 2025

• Advisory to file pending returns before expiry of three years
  As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C. Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from August 2025 Tax period. Which means any return for which due date was three years back or more and has not been filed till August Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024 Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st September 2025 are detailed in the table below: GST Forms Barred Period (w.e.f. 1st September 2025) GSTR-1/IFF July-2022 GSTR-1Q April-June 2022 GSTR-3B/M July-2022 GSTR-3BQ April-June 2022 GSTR-4 FY 2021-22 GSTR-5 July-2022 GSTR-6 July-2022 GSTR-7 July-2022 GSTR-8 July-2022 GSTR-9/9C FY 2020-21 Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now. Thanking You, Team GSTN

Jun 18th, 2025

• Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
  GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal. 1. Objective The new E-Way Bill 2.0 portal has been developed in response to taxpayers’ demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless operations for taxpayers and transporters. 2. New Inter-Operable Services The following additional services will be available on the E-Way Bill 2.0 portal for E-Way Bills generated on either portal (E-Way Bill 1.0 or E-Way Bill 2.0): a) Generation of E-Way Bill based on Part-A details entered by the supplier b) Generation of Consolidated E-Way Bills c) Extension of validity of E-Way Bills d) Update of transporter details e) Retrieval of consolidated E-Way Bills These services are in addition to the currently available cross-functional services: a) Generation of E-Way Bills b) Updating of vehicle details c) Printing of E-Way Bills 3. System Integration and Synchronisation a) Both portals will operate on a real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom. c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity. 4. Availability via API All the above services will also be made available to taxpayers and logistics operators through APIs, in addition to the web portal interface. These APIs are currently hosted on the sandbox environment for testing and integration purposes. 5. Key Benefits Eventually, the data from both E-Way Bill1 and E-Way Bill2 portals shall be seamlessly merged and integrated, thereby eliminating dependency on the E-Way Bill1 system during exigencies. The E-Way Bill2 portal is designed to synchronise E-Way Bill details with the main portal within a few seconds. Criss-cross operations between the two portals are fully enabled — updates made to E-Way Bills generated on the E-Way Bill1 portal can be carried out on the E-Way Bill2 portal, and vice versa. In the event of non-availability of the main portal due to technical reasons, Part-B details of E-Way Bills generated on the E-Way Bill1 portal can be updated through the E-Way Bill2 portal, and both versions of the E-Way Bill slip may be carried accordingly. Taxpayers and logistics operators are encouraged to familiarise themselves with the new functionalities and integrate API services where applicable. For any assistance or further clarifications, users may contact the GST Helpdesk or refer to the user manuals provided on the respective portals. Issued by: Team GSTN & NIC

Jun 16th, 2025

• Subject: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
  1. While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms. 2. In particular, it has been observed that in certain instances, the payments details may not be accurately auto-populated in the applications filed by the taxpayers: (a) Amount paid through "payment towards demand order" functionality (b) Pre-deposit amount details (c) Payment made through GSTR 3B 3. In the above cases, taxpayers are advised to proceed with filing of waiver application as GST portal doesn't stop the taxpayers from filing the application in case wherever the payment details and demand amount are not matching. 4. In all such cases, it is advised to upload the relevant payment information as attachments along with the online application for the verification by the jurisdictional officer Thanks, Team GSTN

Jun 12th, 2025

• Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act
  1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate mechanism to facilitate filing. 2. In view of the above, taxpayers who are facing technical issue which is restricting them to file waiver application are advised to adopt the steps outlined in the below link: https://tutorial.gst.gov.in/downloads/news/link_data.pdf 3. Difficult if any, faced by the taxpayers in filing applications through this route may immediately be brought into the notice of GSTN by raising a complaint on GST Self-service portal : (https://selfservice.gstsystem.in) Thanks, Team GSTN

• System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
  1.In the month of May 2025, a system-level validation was deployed on the GST Portal to ensure adherence to the provisions outlined in Para 6 of Circular No. 125/44/2019-GST dated 18.11.2019. As per the said circular: “Any refund claim for a tax period may be filed only after furnishing all the returns in FORM GSTR-1 and FORM GSTR-3B which were due to be furnished on or before the date on which the refund application is being filed. However, in case of a claim for refund filed by a composition taxpayer, a non-resident taxable person, or an Input Service Distributor (ISD), furnishing of returns in FORM GSTR-1 and FORM GSTR-3B is not required. Instead, the applicant should have furnished returns in FORM GSTR-4 (along with FORM GST CMP-08), FORM GSTR-5 or FORM GSTR-6, as the case may be, which were due to be furnished on or before the date on which the refund application is being filed.” 2.Accordingly, the GST system was updated to allow refund applications only if the taxpayer had filed all relevant returns that were due up to the date of filing the refund application. 3.Post implementation of the above validation, it was observed that taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme encountered issues while attempting to file refund applications. Specifically, the system was not recognizing invoices furnished using the Invoice Furnishing Facility (IFF) for the first two months of the quarter (M1 and M2), resulting in the inability to proceed with refund filing. Additionally, in cases where GSTR-1 for the previous quarter had already been filed, the system was erroneously prompting taxpayers to file returns for M1 and M2 of the current quarter too. Taxpayers were facing this issue when the refund application was being submitted during the period between the two quarters. 4.This is to inform the taxpayers that the aforementioned technical issue has now been resolved. Taxpayers under the QRMP scheme can now file refund applications for the invoices for which GSTR-3B has been already filed. Please note invoices furnished through IFF for which GSTR-3B is yet to be filed in coming return period should not be included in the refund application. 5.All taxpayers are advised to ensure that relevant returns are filed prior to filing a refund application, as per the legal provisions and existing system validations. 6.In case of any discrepancies or system-related queries, taxpayers may reach out to the GST Helpdesk (https://selfservice.gstsystem.in) Thanks, Team GSTN

Jun 10th, 2025

• Barring of GST Return on expiry of three years
  As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9. Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from July 2025 Tax period. Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now. Earlier also an advisory dated October 29th, 2024 , was issued by GSTN on this issue. Thanking You, Team GSTN

Jun 7th, 2025

• Advisory regarding non-editable of auto-populated liability in GSTR-3B
  1.GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR 3B itself. 2.With introduction of form GSTR 1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period. 3.In view of the same, from July,2025 tax period for which form GSTR 3B will be furnished in August,2025 such auto populated liability will become non editable. Thus, taxpayers will be allowed to amend their auto populated liability by making amendments through form GSTR 1A which can be filed for the same tax period before filing of GSTR 3B. 4.For more details,kindly refer to the advisory dated January 27, 2025 and advisory dated October 17, 2024 , issued by GSTN on this issue. Thanking You, Team GSTN

Jun 7th, 2025

• Gross and Net GST revenue collections for the month of May, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of May, 2025. https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_may_2025.pdf Thanks, Team GSTN

Jun 1st, 2025

May 2025

• Advisory on Appeal withdrawal with respect to Waiver scheme
  In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01). In such cases, the status of the appeal application will automatically change from “Appeal submitted” to “Appeal withdrawn”. However, if withdrawal application is filed after issuance of final acknowledgment, then the withdrawal of such appeal is subjected to the approval of the Appellate authority. Once the Appellate authority approves the withdrawal application, the status of the Appeal application changes from “Appeal submitted” to “Appeal withdrawn”. Waiver scheme under Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority. In both the above-mentioned cases, the status of the Appeal application is changed to “Appeal Withdrawn” which essentially fulfilled the requirement. While filing waiver application or in the already filed waiver application, taxpayers need to upload the screenshot of the appeal case folder showing status as “Appeal withdrawn”. Thanks, Team GSTN

May 14th, 2025

• Updates in Refund Filing Process for Recipients of Deemed Export
  GSTN has made the following changes in the refund filing process under the category "On account of Refund by Recipient of deemed export": 1.Refund applications under this category is no longer need to be filed in chronological order of Tax Period which means Taxpayers are not required to select "From Period" and "To Period" while filing refund application. 2.Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed. 3.Under the afore said category, the table “Amount Eligible for Refund” has been modified. The columns of the revised table are explained hereunder: a. Col. 1 ‘Balance in ECL at the time of filing of refund application’. This column will reflect the balance available under various Head in Electronic Credit Ledger at the time of filing of application. It will be auto populated. b. Col. 2 ‘Net Input Tax Credit (ITC) of Deemed Exports (as per uploaded invoices)’, in this column the amount of claimed ITC, under respective major Heads will be auto populated based on invoices furnished in Statement 5B. c. Col. 3 ‘Refund amount as per the uploaded invoices’ reflects the sum of the amount of ITC claimed under all major Heads (IGST/CGST/SGST/UT) as per the invoices uploaded by the taxpayer in Statement 5B and shall be downward editable. d. Col. 4 ‘Eligible Refund Amount’. In this column, maximum amount of ITC which is available for refund claim will be auto populated. It will be auto-calculated based on the order of debit specified in Circular No. 125/44/2019-GST dated 18.11.2019. e. Col. 5 “Refund amount not eligible as insufficient balance in the ECL (5)”. This column reflects the difference between the total amount of claimed ITC and the total amount of ITC available in Electronic credit Ledger under various major Heads. 4. Functionality has been improved to maximize the amount of refund a taxpayer can claim in terms of uploaded invoices, irrespective of the fact that sufficient balance is available in the respective Head of electronic credit ledger or not. Here, the total amount of claim under various Heads (IGST, CGST,SGST) will be compared with total amount of ITC available under various Heads in electronic credit ledger. 5. The taxpayers are advised to note these changes and if any problem is faced while filing of refund application, grievance may be raised in GST portal. https://selfservice.gstsystem.in/ReportIssue.aspx Thanks, Team GSTN

May 8th, 2025

• Updates in Refund Filing Process for various refund categories-Reg
  1. GSTN has been made important changes in the refund filing process under the following categories: (a) Export of Services with payment of tax (b) Supplies made to SEZ Unit/SEZ Developer with payment of tax (c) On account of Refund by Supplier of Deemed export 2. For the above refund categories, the requirement to select a specific tax period (‘From’ and ‘To’) while filing refund applications has been removed. The taxpayers can now directly proceed with selecting the refund category as above and clicking on “Create Refund Application.” 3. Taxpayers must ensure that all the returns (GSTR-1, GSTR-3B etc) due till the date of refund application, are filed. 4. The said refund categories are changed from ‘Tax Period based filing’ to ‘Invoice based filing’. The taxpayers can upload eligible invoices and claim refund in the following statements: (a) Export of Services with payment of Tax (Statement 2) (b) SEZ Supplies with payment of Tax (Statement 4) (c) In case of Deemed Exports, the application by Supplier (Statement 5B) The invoices once uploaded with a refund application will be locked for any further amendment and will not be available for any subsequent refund claims. The said invoices will be unlocked only if the refund application is withdrawn or a deficiency memo is issued. Thanks, Team GSTN

May 8th, 2025

• Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg
  Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 has been amended to capture invoice-wise reporting with effect from 01.04.2025 i.e. the return period for April 2025 onwards. In this regard it is to inform that development and testing of the same is underway, the implementation of invoice-wise reporting in Form GSTR-7 in GST portal will be deployed on portal soon. Thus, the enhanced functionality shall be deployed shortly, and users will be duly informed once the changes are made live on the portal. Regards, GSTN Team

May 6th, 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Sikkim on 1st May, 2025. 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Sikkim and the applicants can book slots from 1st May, 2025.. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state. Thanking You, Team GSTN

May 1st, 2025

• Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
  Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was implemented on GST Portal effective from 01st November 2022. In continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A shall be implemented from May 2025 return period. Further , table 13 of GSTR-1/1A is also being made mandatory for the taxpayers from the said tax period. For detailed advisory please click here. Thanking You, Team GSTN

• Gross and Net GST revenue collections for the month of Apr, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of April, 2025. https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_apr_2025.pdf Thanks, Team GSTN

May 1st, 2025

April 2025

• Advisory on Case Insensitivity in IRN Generation
  Dear Taxpayer, 1. This is to inform you that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation. 2. To ensure consistency and avoid duplication, invoice numbers reported in any format (e.g., "abc", "ABC", or "Abc") would be automatically converted to uppercase before IRN generation. This change aligns with the treatment of invoice numbers in GSTR-1, which already treats them as case-insensitive. 3. The same is shared for your kind information please. For any further clarification, please reach out to the GST helpdesk. Warm regards, GSTN Team

Apr 4th, 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Assam on 1st April, 2025. 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Assam and the applicants can book slots from 1st April, 2025.. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state. Thanking You, Team GSTN

Apr 2nd, 2025

• Gross and Net GST revenue collections for the month of Mar, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of March, 2025. (https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_mar_2025.pdf ) Thanks, Team GSTN

Apr 1st, 2025

March 2025

• Issue in filing applications (SPL 01/SPL 02) under waiver scheme
  1. Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest. i. Order number is not available in dropdown for selection in SPL 02. ii. Order details are not getting auto populated after selection of a particular order in SPL 02. iii. Payment details are not getting auto populated in Table 4 of SPL 02. iv. After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Also, taxpayer is not able to adjust the amount paid through DRC 03, against the same demand order, using DRC 03A. v. Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order. 2. It is learned that there is a misconception among the trade that the last date to file waiver application is 31.03.2025. In this regard, it may be noted that the last date to file waiver applications is not 31.03.2025. As per Rule 164(6) of CGST Rules, 2017, the taxpayers have to file waiver applications within a period of three months from the notified date. Therefore, the taxpayers can file waiver applications in SPL 01/02 till 30.06.2025. 3. However, as per Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing wavier scheme is 31.03.2025. Therefore, the taxpayers are advised to pay the requisite amount within due date using "Payment Towards Demand" functionality in GST portal. 4. In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under category ‘Others’. After completing the payment, they can submit the Form DRC-03A to link the payment made in DRC-03 with the relevant demand order. 5. If Payment details are not auto populated in Table 4 of SPL 02, it is advised to verify the same in electronic liability ledger on GST portal. Then the taxpayer can proceed for filing waiver application. The navigation path to access the electronic liability ledger is Login>> Services>> Ledgers>> Electronic Liability Register &nbspTaxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise grievance ticket immediately so that issue can be resolved. Thanking You, Team GSTN

Mar 21st, 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Uttar Pradesh on 15th March, 2025. 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Uttar Pradesh and the applicants can book slots from 18/03/2025. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state. Thanking You, Team GSTN

Mar 16th, 2025

• Advisory: Enhancements in Biometric Functionality - Allowing Directors to Opt for Biometric Authentication in Their Home State
  Dear Taxpayers, You may be aware that new GST registration applicants who opt for Aadhaar authentication are required to undergo the process either through OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK), based on system-driven data analysis. To facilitate a seamless process, GSTN provides a slot booking facility, with the link shared in the intimation email sent to the applicant. As per the existing system, applicants selected for Biometric Authentication must visit the designated GSK mapped to their jurisdiction. However, GSTN has now introduced an additional facility allowing certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State. This facility applies to individuals listed in the Promoter/Partner tab for the following types of businesses: • Public Limited Company • Private Limited Company • Unlimited Company • Foreign Company Under this enhancement, such Promoters/Directors can now choose any available GSK within their Home State in India (as per REG-01) for Biometric Authentication. Key Points to Note: 1. If a new registration application is selected for Biometric Authentication, an intimation email will be sent to the applicant. Eligible Promoters/Directors will be given the option to select any GSK in their Home State through this email. 2. To avail of this option, such Promoter/Director must follow the instructions provided in the intimation email and select a GSK within their home state. 3. The selection of a GSK in the Home State is a one-time facility and cannot be changed once selected. Promoters/Directors are advised to choose their GSK carefully. 4. This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim. Such Promoters/Directors whose Home State is other than Uttar Pradesh, Assam, or Sikkim can opt for any GSK in their Home State. 5. Upon selection of a Home-State GSK, the Promoter/Director will receive an email confirmation, along with a new slot booking link. 6. Using the provided link, the Promoter/Director can book a slot at their convenience, subject to availability at the chosen GSK. 7. The required photo capture and Biometric Authentication process will be completed at the selected GSK in the Home State. 8. If a Promoter/Director has already completed the biometric process, they will not be required to undergo it again. 9. If the Promoter/Director and the Primary Authorized Signatory (PAS) are the same person, the Home-State GSK selection option will not be available. The PAS must visit the designated jurisdictional GSK for the required process, including document verification. 10. To ensure a smooth process, it is advised that the Promoter/Director completes Biometric Authentication before the Primary Authorized Signatory visits the GSK. 11. Opting for Biometric Authentication at a GSK in the home state is not mandatory. Promoters/Directors can visit their designated jurisdictional GSK if preferred. Taxpayers are requested to follow this advisory for the smooth processing of their GST registration applications. Thank You, Team GSTN

Mar 3rd, 2025

• Gross and Net GST revenue collections for the month of Feb, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of February, 2025. (https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_feb 2025.pdf ) Thanks, Team GSTN

Mar 1st, 2025

February 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Jharkhand and Andaman and Nicobar Islands on 15th February, 2025. 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Jharkhand and Andaman and Nicobar Islands. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state/UT. Thanking You, Team GSTN

Feb 18th, 2025

• Subject: Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.
  Dear Stakeholders, A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers. 2.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. User Guide for ENR-03 Enrolment 1.Accessing ENR-03: a)As per the notification, an Unregistered Person (URP) can enrol using Form ENR-03. b)The option is available under the "Registration" tab in the main menu of the EWB portal. 2.Filling Out the ENR-03 Form: a)Upon selecting the option, the enrolment screen will be displayed. b)The applicant must select their State and enter their PAN details, which will be verified. c)The type of enrolment must be selected, and address details must be provided. d)A mobile number must be entered, which will be verified via OTP. 3.Creating Login Credentials: a)The user must create a username, check its availability, and set a password before submitting the details. b)Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed. c)This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN. 4.Generating an e-Way Bill: a)The enrolled URP can log in to the EWB portal using the registered credentials. b)By selecting the ‘Generate New’ option, the Enrolment ID will be auto-populated as the Supplier/Recipient. c)Other relevant details must be entered before proceeding with e-Way Bill generation. For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed User Guide attached. https://tutorial.gst.gov.in/downloads/news/user_manual_for_enr_03_final.pdf This advisory is issued for the information and compliance of all stakeholders. Thank You, Team GSTN

• Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
  Dear Taxpayer, In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017: 1.Applicants Not Opting for Aadhaar Authentication: If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification. Upon selecting "NO" for Aadhaar authentication, an email will be sent with GSK details and required documents. You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail. Visit the GSK at the scheduled time for photo capturing, document verification. 2.Applicants Opting for Aadhaar Authentication and application identified for Biometric Authentication: Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS). Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process. If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required. In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification. If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required. 3.Non-Generation of Application Reference Number (ARN): For applicants opted Aadhaar-authentication and application identified for Biometric Authentication: If any of the Promoter/Partner or PAS fails to visit the GSK or biometric authentication fails or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated.Ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within 15 days. For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated. Taxpayers are urged to follow this advisory to ensure smooth processing of their GST registration applications. Thank You, Team GSTN

Feb 12th, 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Maharashtra and Lakshadweep on 8th February, 2025 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Maharashtra and Lakshadweep. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state/UT. Thanking You, Team GSTN

Feb 8th, 2025

• ADVISORY ON E-WAY BILL GENERATION FOR GOODS UNDER CHAPTER 71
  Subject: Clarification on E-Way Bill Requirement for Goods under Chapter 71 Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, read with its Annexure S.Nos. 4 and 5, states that goods covered under Chapter 71 viz., Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal, Jewellery, goldsmiths’, and silversmiths’ articles, except those classified under HSN 7117(Imitation Jewellery), are exempt from the mandatory requirement of generating an E-Way Bill. Pursuant to the introduction of the E-Way Bill (EWB) for goods classified under Chapter 71, excluding HSN 7117 (Imitation Jewellery), in the state of Kerala for intra-state movement, the National Informatics Centre (NIC) has provided an option to generate EWBs for goods covered under Chapter 71 except 7117 under the category "EWB for Gold" on the EWB portal. It has been observed that various industry stakeholders have voluntarily been generating EWBs for goods under Chapter 71 due to the availability of this option in the EWB system. In this regard, it is clarified that while the system previously allowed EWB generation for goods under Chapter 71, this facility has now been withdrawn. Accordingly, taxpayers and transporters engaged in the movement of goods under Chapter 71 (except HSN 7117) are advised that EWB generation is not required. However, it may be noted that for the intrastate movement of such goods within the state of Kerala, the generation of an EWB has been mandated vide Notification No.10/24-State Tax dated 27/12/24 issued by the state of Kerala. An advisory dated 27.01.2025 has already been issued in this regard. Industry stakeholders are requested to take note of this clarification and ensure compliance with the applicable regulatory provisions. For any further clarifications, stakeholders may contact the GST Helpdesk or approach their respective jurisdictional tax authorities. Date: 06/02/2025 Thank You, Team GSTN

Feb 6th, 2025

• Gross and Net GST revenue collections for the month of Jan, 2025
  Please click on the link below to view the gross and net GST revenue collections for the month of January, 2025. (https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_jan_2025.pdf ) Thanks, Team GSTN

Feb 1st, 2025

January 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Tamil Nadu and Himachal Pradesh on 28th January 2025. 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Tamil Nadu and Himachal Pradesh. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state. Thanking You, Team GSTN

Jan 28th, 2025

• Attention – Hard - Locking of auto-populated liability in GSTR-3B
  1. Please refer to the advisory dated October 17, 2024 , regarding the restricting the editing of auto-populated liability in GSTR-3B from the January 2025 tax period. 2. However, various requests have been received from the trade seeking time for the same. Therefore, the decision of making non-editable of auto-populated liability in GSTR-3B is currently not being implemented from January tax period, on the GST Portal. 3. It may be noted that the above change will be introduced soon and trade will be informed accordingly. Taxpayers are encouraged to prepare for the said change. Thanking You, Team GSTN

Jan 27th, 2025

• Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
  Dated: January 24, 2025 It is hereby informed that a new option for generating E-Way Bills (EWB) for gold has been introduced in the EWB system, effective from January 20, 2025. This feature has been made available to facilitate taxpayers in Kerala State to generate EWB for goods classified under Chapter 71, excluding Imitation Jewellery, for intrastate movement, in compliance with the notification issued by the Government of Kerala. Key Points for Taxpayers: 1.Scope of Coverage: a)The EWB can be generated for goods covered under Chapter 71, excluding HSN 7117 (Imitation Jewellery) under the “EWB for gold” option only. b)This feature is applicable only for intrastate movement of such goods within Kerala. 2.Generation of EWB for Imitation Jewellery (HSN 7117): a) Taxpayers can continue to generate EWB for goods under HSN 7117 (Imitation Jewellery) using the usual option in the EWB system. For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed user guide available on the EWB portal. This advisory is issued for the information and compliance of all stakeholders. Thanking You, Team GSTN

Jan 27th, 2025

• Advisory on Business Continuity for e-Invoice and e-Waybill Systems
  Dear Taxpayers, This advisory is issued to highlight the alternate mechanisms and business continuity plans available for both the e-Invoice and e-Waybill systems. If you have not integrated these alternate mechanisms into your existing systems or are not currently utilising them, GSTN suggest coordinating with your system integrators, IRPs, ERPs, GSPs, or ASPs to enable these redundancies. This would ensure that these mechanisms are fully operational and accessible when needed. Multi IRPs for e-Invoice Reporting To provide redundancy and ensure continuity, six Invoice Registration Portals (IRPs) are operational: 1. NIC-IRP 1: https://www.einvoice1.gst.gov.in 2. NIC-IRP 2: https://www.einvoice2.gst.gov.in 3. Cygnet IRP: https://einvoice3.gst.gov.in 4. Clear IRP: https://einvoice4.gst.gov.in 5. EY IRP: https://einvoice5.gst.gov.in 6. IRIS IRP: https://einvoice6.gst.gov.in Both NIC-IRP 1 & 2 portals are interoperable, allowing seamless switch-over between them during service disruptions. These features may be tested in the NIC sandbox environment that can be accessed at https://einv-apisandbox.nic.in/. Additionally, if NIC-IRP is down any of the other e-Invoice IRPs listed above could also be used. Dual Portals for e-Waybill Services Similar redundancy is provided for e-Waybill operations with two portals: 1. eWaybill1 (https://ewaybillgst.gov.in) 2. eWaybill2(https://ewaybill2.gst.gov.in) Unified Authentication Token at NIC-IRP & e-Waybill Portal A single authentication token can be generated from any of the NIC-IRP e-Invoice1 & e-Invoice2 and NIC: e-Waybill1& e-Waybill2. Once generated, this token is valid across all NIC portals, eliminating the need for separate tokens for each platform. API Interoperability for Seamless Operations Taxpayers using APIs can take advantage of cross-portal operations by configuring their systems or ensuring this with respective solution provider accordingly: i. Accessing NIC1 e-Invoice Services via NIC2 APIs: By passing "NIC1" value in "irp" API header for APIs at https://api.einvoice2.gst.gov.in ii. Accessing NIC2 e-Invoice Services via NIC1 APIs: By passing "NIC2" value in "irp" API header for APIs at https://api.einvoice1.gst.gov.in iii. Supported e-Invoice APIs for cross operation- a. Get IRN Details b. Cancel IRN c. Get IRN Details by Doc. Details d. Generate e-Waybill by IRN e. Get e-Waybill details by IRN iv. For e-way bill cross operation, currently 1) Get e-way bill details & 2) Part B update APIs are available to be used interoperable via https://api.ewaybillgst.gov.in & https://api.ewaybill2.gst.gov.in/ Actions Recommended for Taxpayer 1. Direct API Access: Verify that your systems support cross-portal interoperability for seamless service access. 2. Coordination with Service Providers: Engage with your IRP, ERPs, GSPs, or ASPs to ensure alternate mechanisms are enabled and fully integrated into your systems. 3. Explore Additional IRPs: In addition to NIC-IRP 1 & 2, other IRPs are also available for use. This advisory is issued to ensure that taxpayers are connected with the necessary backup to maintain seamless operations during any service disruptions. For further assistance, please contact your system integrators, service providers, or the GST helpdesk. More details available at respective IRPs and e-waybill portal. Thanking You, Team GST.

Jan 24th, 2025

• Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
  After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A will be implemented soon. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12. However in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A. To view the detailed advisory please click here Thanking You, Team GSTN

Jan 22nd, 2025

• Generation Date for Draft GSTR 2B for December 2024
  This is to inform you that, in light of the extended due dates for filing GSTR-1 and GSTR-3B returns for the month of December 2024 (Quarter Oct-Dec 2024) as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025, the Draft GSTR-2B for the month of December 2024 (Quarter Oct-Dec 2024) will now be generated on 16th January 2025 in accordance with the rule 60 of CGST Rules, 2017. We would like to remind you that you can recompute your Draft GSTR-2B if any action is taken in IMS after the generation of the same GSTR-2B on or after 16th Jan 2025. Thanks, Team GSTN

• Advisory for Waiver Scheme under Section 128A
  1. Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/564 2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme. 3. One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal applications (APL 01) filed before First Appellate authority, withdrawal option is already available in the GST portal. However, for the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. The Appellate authority will forward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off) from backend. 4. Difficulty if any faced by the taxpayers may be reported to https://selfservice.gstsystem.in by raising a ticket under category “Issues related to Waiver Scheme”. Thanks, Team GSTN

Jan 14th, 2025

• Advisory on Extension of Due Date w.r.t GSTR 1 and GSTR 3B
  Dear Taxpayer, Due Date for filling of GSTR-1 and GSTR-3B have been extended by two days. For details refer to Notification No. 01/2025 – (CT) dt. 10th January, 2025 and Notification No. 02/2025 – (CT) dt. 10th January, 2025 issued by CBIC. Thanks, Team GSTN

Jan 10th, 2025

• Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Rajasthan
  Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application. 2. The above-said functionality has been developed by GSTN. It has been rolled out in Rajasthan on 7th January 2025. 3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail, (a) A Link for OTP-based Aadhaar Authentication OR (b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail) 4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process. 5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. 6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Rajasthan. 7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule. 8. At the time of the visit of GSK, the applicant is required to carry the following details/documents (a) a copy (hard/soft) of the appointment confirmation e-mail (b) the details of jurisdiction as mentioned in the intimation e-mail (c) Aadhaar Card and PAN Card (Original Copies) (d) the original documents that were uploaded with the application, as communicated by the intimation e-mail. 9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01. 10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed. 11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state. Thanking You, Team GSTN

Jan 8th, 2025

• Sub: Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
  The Central Government, on the recommendations of the 54th GST Council, had issued Notification No. 22/2024 – CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of provisions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders. 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. They can file it, post login, by navigating Services > User Services > My Applications, selecting "Application for rectification of order" in the Application Type field, and clicking on the NEW APPLICATION button. A hyperlink has also been provided on the Portal to download the proforma in Annexure A in word format, required to be uploaded after entering details of the demand order of the ITC wrongly availed on account of contravention of sub-section (4) of section 16 of the CGST Act, now eligible as per sub-section (5) and/or (6) of section 16 of the CGST Act, while filing the application for rectification. Please click on: https://tutorial.gst.gov.in/downloads/news/step_by_step_process_filing_rectification_application.pdf to view detailed step by step process on filing of rectification application. Thanking You, Team GSTN

Jan 7th, 2025

• Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024
  It is hereby informed that the technical challenges encountered in the e-way bill generation process have been resolved, and the portal is now functioning smoothly. In connection with the technical issues faced earlier, the following facilitation measures have been put in place: 1. Extension of Expired E-Way Bills: (a) As per the existing procedure, e-way bills that expired at midnight on 31st December, 2024, could be extended either within 8 hours prior to the expiry or 8 hours after the expiry.. (b) Due to the technical glitch, this process was disrupted. To mitigate the impact, the window period for extending the e-way bills expiring on 31st December, 2024, has been extended up to 1st January, 2025, midnight. Taxpayers and transporters are advised to utilize the "Extend EWB" facility on the portal to extend these e-way bills, if required. 2. Generation of E-Way Bills for Goods Moved During the Glitch: (a) payers and transporters who moved goods on 31st December 2024 without generating e-way bills due to the technical issues are hereby advised to generate the necessary e-way bills on 1st January 2025 using the existing facility on the portal. Your cooperation in ensuring compliance with the e-way bill requirements is appreciated. For any assistance, taxpayers may contact the helpline or visit the portal support page. Thanking You, Team GSTN

Jan 1st, 2025

• Gross and Net GST revenue collections for the month of Dec, 2024
  Please click on the link below to view the gross and net GST revenue collections for the month of December, 2024. (https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_dec_2024.pdf ) Thanks, Team GSTN

End of year 2025