Additional words inserted to Rule 164(4) and New Explanation Inserted. New proviso and Explanation is added to Rule 164(7). This amendment primarily impacts refund eligibility and appeal withdrawal procedures under GST law.

  The insertion of Section 128A in the CGST Act, 2017 and Rule 164 has been inserted with effective from November 1, 2024. Circular No. 238/32/2024-GST (dated October 15, 2024) was issued to clarify implementation.

  Taxpayers are facing multiple technical issues while filing waiver applications, and the GSTN team is actively working on resolving them. Earlier Common Grievances in Waiver Applications

• Order number not available in SPL 02 dropdown.

• Order details and payment details not auto-populating in SPL 02.

• Issues with making payments via "Payment Towards Demand" and adjusting DRC-03 payments.

• Inability to withdraw Appeal applications (APL 01).

  The last date to file waiver applications is 30.06.2025, not 31.03.2025. As per Rule 164(6) of CGST Rules, 2017, taxpayers must apply within three months from the notified date.

  As per Notification 21/2024-CT (dated 08.10.2024), the due date to pay tax is 31.03.2025.

  If "Payment Towards Demand" isn’t functioning, taxpayers can make a Voluntary Payment using Form DRC-03 under the 'Others' category. After payment, submit Form DRC-03A to link it with the demand order.

  If details are not auto-populated, check the Electronic Liability Ledger via: Login >> Services >> Ledgers >> Electronic Liability Register

  New functionality biometric-based Aadhaar authentication and verification launched in Uttar Pradesh on 15^th March 2025.

  Applicants will receive one of the following via email: OTP-based Aadhaar Authentication, or Link for booking an appointment at a GST Suvidha Kendra (GSK) for biometric authentication and document verification.

  Enabled for UP applicants from 18^th March 2025.

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARN Generation Occurs after successful biometric authentication and document verification

  This notification amends the earlier Notification No. 02/2017-Central Tax by redefining jurisdictional boundaries for certain tax administrative units. It revises the territorial jurisdictions of several locations, including Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur, covering various districts in Rajasthan and Tamil Nadu.

  Promoters/Directors of certain companies can now complete Biometric Authentication at any GST Suvidha Kendra (GSK) within their Home State.

  This facility applies to Public Limited Companies, Private Limited Companies, Unlimited Companies, and Foreign Companies.

  Currently available in 33 States/UTs, with future expansion to Uttar Pradesh, Assam, and Sikkim.

  If the Promoter/Director is also the PAS, the Home-State GSK selection is not available. The PAS must visit the designated jurisdictional GSK.

  Biometric-based Aadhaar Authentication and document verification functionality was rolled out in Jharkhand and Andaman & Nicobar Islands on 15th February 2025.

  After submitting Form GST REG-01, applicants receive either OTP-based Aadhaar Authentication OR Appointment booking link

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARN Generation Occurs after successful biometric authentication and document verification.

  A new feature in the E-Way Bill (EWB) system allows unregistered dealers to enrol and generate e-Way Bills. Effective from 11.02.2025, as per Notification No. 12/2024 dated 10^th July 2024.

  Enrolment Process (Form ENR-03) Available under the "Registration" tab on the EWB portal. Requires State selection, PAN verification, address details, and mobile OTP verification.

  User creates a username and password during registration. Upon successful submission, a 15-character Enrolment ID is generated.

  Login to the EWB portal using the Enrolment ID. The Enrolment ID auto-fills as Supplier/Recipient. Enter other details and proceed with e-Way Bill generation.

  Classified under HS 0904, attracts 5% GST, but dried pepper supplied by an agriculturist is exempt from GST. Salt & spice popcorn: 5% GST (if unpackaged), 12% GST (if packaged).Caramel popcorn: 18% GST (classified as sugar confectionery). Fly Ash AAC Blocks 50%, classified under HS 6815, attracting 12% GST. Notification No. 03/2023-Compensation Cess (Rate) dated 26.07.2023, the 22% Compensation Cess applies to all utility vehicles with engine >1500cc, length >4000mm.

Applicants Not Opting for Aadhaar Authentication :

  Must visit the designated GST Suvidha Kendra (GSK) for photo capture & document verification.

  Email will be sent with GSK details & required documents after selecting "NO" for Aadhaar authentication.

  Appointment scheduling link provided in the email

  Notify the Date of Central Goods and Services Tax (Amendment) Rules, 2024 - rule 8, 138, Form GST ENR 03, GSTR 3B w.e.f. 11-02-2025 & Rule 39 Forms GSTR7 & GSTR 8 w.e.f. 01-04-2025

  Biometric-based Aadhaar Authentication process was introduced in Maharashtra and Lakshadweep on 8^th February 2025.

  After submitting Form GST REG-01, applicants receive either OTP-based Aadhaar Authentication OR Appointment booking link

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARN Generation Occurs after successful biometric authentication and document verification.

  As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 (except HSN 7117 – Imitation Jewellery) are exempt from the mandatory requirement of generating an E-Way Bill

  Kerala has mandated EWB generation for intra-state movement of such goods via Notification No.10/24-State Tax dated 27/12/24

  The option to generate EWBs for Chapter 71 goods (excluding 7117) has now been withdrawn.

  No income tax on average monthly income up to 1 lakh. In the new tax regime, salaried individuals with annual income up to 12.75 lakh will pay nil tax.

  TDS deduction limit for senior citizens on interest income doubled to 1 lakh.

  TDS on rent raised from 2.4 lakh to 6 lakh

  Time limit for filing updated returns extended from 2 to 4 years

  Tax payers can now claim annual value of two self-occupied properties as NIL.

  Exemption on withdrawals from National Savings Scheme Accounts post August 29, 2024. NPS Vatsalya accounts to receive similar tax benefits.

  Exemption on 36 life-saving drugs for cancer, rare, and chronic diseases

  Exemption on 37 drugs and 13 new medicines under Patient Assistance Programmes

  25 critical minerals (including cobalt powder, lithium-ion battery waste) fully exempted.

  35 capital goods for EV batteries and 28 for mobile phone batteries added to exemption list.

  FDI limit in insurance raised from 74% to 100%.

  Customs duty on frozen fish paste reduced from 30% to 5%, and on fish hydrolysate from 15% to 5%.

CGST Section Changes

  2(61)- Amendment to Clause (61) – Definition of "Taxable Person". This amendment will be effective from April 1, 2025.

  2(69)- In sub-clause (c), the term "fund" is added. An Explanation is inserted.

  2(116A)- Insertion of Clause (116A) – Definition of "Unique Identification Marking". Includes digital stamp, digital mark, or other unique, secure, and non-removable markings.

  12(4) & 13(4)- sub-section 12(4)and 13(4) shall be omitted

  17(5)- Amendment to Section 17(5)(d) – Input Tax Credit (ITC) on Plant and Machinery. This change is, effective from July 1, 2017. New Explanation 2 is inserted.

  20- Amendment to Section 20 – Distribution of Credit by Input Service Distributor (ISD) Effective from April 1, 2025

  34(2)- Amendment to Section 34(2) – Credit Notes and Output Tax Liability. Proviso was substituted.

  38(1)(2)- Amendment to Section 38 – Communication of Details of Inward Supplies . The term “auto-generated statement” is replaced with “a statement” Replaces "auto-generated statement" with "statement referred in".

  39(1)- Amendment to Section 39 – Furnishing of Returns

  107(6)- Amendment to Section 107 – Appeals Against Adjudication Orders. The proviso was substituted

  112(8)- Amendment to Section 112 – Appeals to Appellate Tribunal. New proviso was inserted

  122(B)- Section “Penalty for failure to comply with track and trace mechanism.” Was inserted

  148A- Insertion of new section 148A “Track and trace mechanism for certain goods.” Was inserted.

  SCH III- Amendment to Paragraph 8 – Addition of Clause (aa) . New Clause (aa) inserted and Amendment to Explanation 2. Explanation 3 was inserted with effect from the 1st day of July, 2017

  A specific clarification about the applicability of late fees on delayed filing of FORM GSTR-9C.The late fee will be calculated from the due date of furnishing the annual return until the date when both the return and the reconciliation statement are submitted. The late fee already paid for the delayed filing of FORM GSTR-9C for the specified financial years shall not be refunded.

  The GST Council has regularized the payment of GST on co-insurance premiums apportioned by the lead insurer to co-insurers and on ceding/reinsurance commissions deducted from reinsurance premiums paid by insurers to reinsurers

  (a) GST not liable on penal charges levied by Regulated Entities ( RE);
(b) GST exemption to RBI regulated Payment Aggregators (PAs) limited to payment settlement function only.
(c ) renting of immovable property for persons under composition levy , GST on certain support services provided by an electricity transmission or distribution utility and GST on services supplied by Goethe Institute/Max Mueller Bhawans is regularized on ‘as is where is’ basis, for the period specified.
(d) Delhi Development Authority cannot be treated as local authority under GST law.
(e ) Services provided by facility management agency to MCD, Delhi HQ for upkeep of facility is liable to GST.

  New option for generating E-Way Bills (EWB) for gold in Kerala has been available from January 20, 2025.

  This option applies to goods classified under Chapter 71, except for Imitation Jewellery (HSN 7117).

  The EWB can be generated for intrastate movement of these goods within Kerala.

  The advisory highlights alternate mechanisms and business continuity plans for the e-Invoice and e-Waybill systems.

  Six Invoice Registration Portals (IRPs) are available

  A single token is valid across all NIC-IRPs and e-Waybill portals. Key APIs for cross-operations include:
 Get IRN Details, Cancel IRN, Generate e-Waybill by IRN, etc.

  For further assistance, taxpayers should reach out to system integrators, service providers, or the GST helpdesk.

  Rule 16A has been added, Rule 19(1) has been updated. The prescribed format for FORM GST REG-12 has been substituted

  The waiver applies to late fees exceeding the prescribed amount under Section 47, provided FORM GSTR-9C is furnished on or before March 31, 2025. Late fees already paid will not be refunded.

  A new entry is added S. No. 98B. The description of S. No. 15 is amended to include "Fortified Rice Kernel (FRK)"

  A new entry is introduced S. No. 105A as “Gene Therapy”. Updated to align with the Legal Metrology Act, 2009, clarifying that it applies to retail commodities in packages not exceeding 25 kg or 25 liters.

  This notification amends the GST rate notification No. 39/2017-Central Tax (Rate). The amendment aims to enhance clarity and coverage of essential food supplies for welfare schemes

  This Notification changing the tax rate specified in the table under S. No. 4. The rate in column (4) has been revised from 6% to 9%.

  These amendments aim to refine the classification and declaration processes for premises providing hotel accommodation services.

  Services of insurance provided by the Motor Vehicle Accident Fund, constituted under Section 164B of the Motor Vehicles Act, 1988, are exempted. The phrase "transmission and distribution" is replaced with "transmission or distribution" under serial number 25A.

  The amendment to Notification No. 13/2017-Central Tax (Rate), dated June 28, 2017, introduces changes to the reverse charge mechanism under GST.

  The amendment to Notification No. 17/2017-Central Tax (Rate), dated June 28, 2017, aligns the definition of "specified premises" with the revised clause (xxxvi) in Notification No. 11/2017-Central Tax (Rate). The amendment will take effect on April 1, 2025

  A new entry is added S. No. 98B.The entry for S. No. 15 is expanded to include "Fortified Rice Kernel (FRK)". The term "pre-packaged and labelled" is redefined in the Explanation to cover retail commodities up to 25 kg or 25 liters

  New entries are introduced in the schedule S. No. 105A. It specifies that commodities intended for retail sale, pre-packed in units of not more than 25 kg or 25 liters.

  The amendment eligibility for concessional tax rates by including food inputs used in fortified rice kernel production for government welfare schemes.

  The amendment raises the IGST rate on the specified item under S. No. 4 from 12% to 18%, effective immediately.

  These amendments refine the definitions and processes concerning "specified premises" for hotel accommodations. Annexure VII are newly introduced.

  Introduces a new entry for services of insurance provided by the Motor Vehicle Accident Fund under Section 164B of the Motor Vehicles Act, 1988 Effective April 1, 2025.

  This amendment clarifies that the provision under Serial Number 5 applies to individuals or entities excluding bodies corporate.

  This amendment updates the definition of "specified premises" for better alignment with Notification No. 08/2017-Integrated Tax (Rate). The amendment will come into effect on April 1, 2025.

  Forms GST SPL 01 and GST SPL 02 are available on the GST portal. Taxpayers are advised to use these forms to file applications under the waiver scheme.

  Withdrawal of appeal applications (APL 01) is mandatory for eligibility under the waiver scheme. Withdrawal option is available on the GST portal for appeals filed after 21.03.2023.

  For appeals filed before 21.03.2023, taxpayers must request withdrawal through the concerned Appellate Authority, which will coordinate with GSTN via the State Nodal Officer.

  The notification extends the deadlines for furnishing details of outward supplies in FORM GSTR-1. For the monthly tax period of December 2024, the due date is extended to January 13, 2025.For the quarterly tax period of October to December 2024, the due date is extended to January 15, 2025.

  The notification extends deadlines for filing FORM GSTR-3B. For December 2024, the due date is extended to January 22, 2025.

  The due date for filing FORM GSTR-5 for the month of December 2024 is extended to January 15, 2025.

  The due date for furnishing FORM GSTR-6 for the month of December 2024 is extended to January 15, 2025.

  The due date for filing FORM GSTR-7 for December 2024 has been extended to January 12, 2025.

  The due date for filing FORM GSTR-8 for December 2024, has been extended to January 12, 2025.

  The Central Government issued Notification No. 22/2024 – CT on 08.10.2024 based on the recommendations of the 54^th GST Council.

  Registered taxpayers can apply for rectification of demand orders issued for wrongful Input Tax Credit (ITC) availment under Section 16(4) of the CGST Act, if such ITC is now permitted under the newly inserted Section 16(5) and/or Section 16(6).

  Taxpayers can access the rectification application feature on the GST Portal. Login > Services > User Services > My Applications > "Application for rectification of order".

  Download the Annexure A (Word format) from the provided hyperlink.

  The technical challenges affecting the e-way bill portal have been resolved, and the portal is now fully operational. E-way bills expiring on 31^st Dec 2024 can now be extended until 1^st Jan 2025 midnight.

  Electronic commerce operators (ECOs) paying tax under Section 9(5) of the CGST Act, 2017, are not required to reverse input tax credit (ITC) for services supplied through their platform, including specified services under Section 9(5).

  Input tax credit (ITC) under Section 16(2)(b) of the CGST Act, 2017, is available even for goods delivered by the supplier at their place of business under an Ex-Works contract, provided the recipient receives the goods and other conditions of ITC eligibility are met.

  This circular explained ,the place of supply for online services provided to unregistered recipients

  Clarification on GST Treatment of Vouchers

  The advisory outlines specific instructions for entering Receipt Numbers for goods transported via Leased Wagons in the EWB system. By mandating the use of the prefix "L" and ensuring adherence to the prescribed format, taxpayers can facilitate accurate validation and seamless processing of E-Way Bills. Implementing these guidelines, effective from January 1, 2025

  The 55th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in Jaisalmer, Rajasthan.The meeting was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary, Chief Ministers of Goa, Haryana, Jammu and Kashmir, Meghalaya and Odisha; Deputy Chief Ministers of Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana; besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.

  Indian Railways' FOIS is now integrated with the EWB system via APIs for better tracking and validation of goods transported by rail

  Taxpayers using rail transport via FOIS must ensure the correct entry of RR No./eT-RRs in the EWB system.

  RR No./eT-RRs must follow the format: F< FromStationCode >< RR No >

  Update Part-B of the E-Way Bill using the "Multi-Transport Mode" option on the EWB portal.

  Mismatches trigger alerts; ensure accurate entry to avoid issues.

  The updated E-Way Bill and E-Invoice Systems, effective from 1st January 2025

  Key changes include the mandatory implementation of Multi-Factor Authentication (MFA). MFA (username, password, OTP) will be mandatory for

  Taxpayers with AATO > Rs 20 Cr: from 1st January 2025.

  Taxpayers with AATO > Rs 5 Cr: from 1st February 2025.

  All other taxpayers: from 1st April 2025

  Documents older than 5th July 2024 will not be eligible for EWB generation from 1st January 2025.

  EWB extensions will be capped at 360 days from the original generation date

  Biometric-based Aadhaar authentication implemented by GSTN in Chhattisgarh, Goa, and Mizoram as of 15^th December 2024

  After submitting Form GST REG-01, applicants receive an email with OTP-based Aadhaar Authentication link , Appointment booking link.

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARNs are generated post-verification. Operating days and hours depend on state-specific administrative guidelines.

  The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under the Central GST Act, 2017, and the Integrated GST Act, 2017, has designated specific officers to adjudicate notices issued by the Directorate General of GST Intelligence (DGGI).

  This notification, issued under the Central Goods and Services Tax Act, 2017, extends the due date for filing GSTR-3B for October 2024 to December 11, 2024. This extension applies specifically to registered taxpayers whose principal place of business is in Murshidabad, West Bengal. The notification takes effect retroactively from November 20, 2024.

  Biometric-based Aadhaar Authentication and document verification functionality is implemented in Haryana, Manipur, Meghalaya, and Tripura as of 7^th December 2024.

  After submitting Form GST REG-01, applicants receive an email with OTP-based Aadhaar Authentication link , Appointment booking link.

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARNs are generated post-verification. Operating days and hours depend on state-specific administrative guidelines.

  The amendment to Circular No. 31/05/2018-GST, dated 9^th February 2018, clarifies the designation of the proper officer responsible for issuing notices and orders under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, 2017, and the Integrated Goods and Services Tax (IGST) Act, 2017.

  As per Notification No. 17/2024-Central Tax (27th September 2024), sequential filing of GSTR-7 is mandatory starting October 2024.

  Returns must be filed in chronological order. If no deductions are made for a particular month, a NiL return must be filed.

  Amends Notification No. 02/2017-Central Tax dated June 19, 2017. The amendment replaces Table V, grants powers to Additional Commissioners or Joint Commissioners of Central Tax to pass orders on notices issued by officers of the Directorate General of GST Intelligence. It comes into effect from 1^st day of December, 2024

  The notification seeks to appoint a common adjudicating authority for handling Show Cause Notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).

  This notification has extended the due date for filing GSTR-3B for October 2024 to November 30, 2024, for registered taxpayers in Manipur. This extension, effective from November 20, 2024

  GSTN introduces Biometric-based Aadhaar Authentication Rolled out in Madhya Pradesh on 27th November 2024.

  The applicant will receive either of the OTP-based Aadhaar Authentication or Appointment at GST Suvidha Kendra (GSK) for biometric and document verification.

  Confirmation e-mail sent after booking. At the time of the visit of GSK, the applicant is required to carry the Aadhaar Card and PAN Card (Original Copies) and a copy (hard/soft) of the appointment confirmation e-mail.

  Appointment must be within the permissible period. ARN generated post successful verification

  As per Notification No. 25/2024, registered persons receiving metal scrap supplies from another registered person must deduct TDS under Section 51 of the CGST Act, 2017, effective from 10^th October 2024.

  Affected taxpayers are instructed to report the consolidated TDS for the period 10.10.2024 to 30.11.2024 in the GSTR-7 return for November 2024.

  The due date for filing GSTR-3B returns for October 2024 is extended upto 21^st November 2024. This extension is specifically for registered persons whose principal place of business is in Maharashtra and Jharkhand.

  IMS is an optional feature on the GST Portal introduced in October 2024. It enables recipients to verify, accept, reject, or keep invoices/records pending.

  ITC for rejected records is not available in GSTR-2B

  Taxpayers are advised to review and, if needed, manually correct any ITC or liability discrepancies in GSTR-3B before final submission, ensuring accuracy based on their records.

  The GST Council's 53^rd meeting on June 22, 2024, recommended waiving interest and penalties on tax demands issued under Section 73 of the CGST Act for FYs 2017-18, 2018-19, and 2019-20.

  The scheme was formalized through Notification No. 20/2024, dated October 8, 2024, with Rule 164, CGST Rules, becoming effective from November 1, 2024.

  Forms GST SPL-01 and GST SPL-02 are in development and expected to be available in the portal's first week of January 2025.

  For demand orders, use the "payment towards demand" option. Taxpayers are encouraged to pay the tax amount promptly to secure waiver benefits before the March 31, 2025, deadline.

  Some taxpayers paid demands using Form DRC-03 instead of the “Payment towards demand” facility on the GST portal, leaving the demand unpaid status in the liability register.

  Form GST DRC-03A was introduced via Notification No. 12/2024 on 10^th July 2024.

  Once details are entered, the system auto-fills information, adjusts payments, and updates the taxpayer’s liability ledger.

  Taxpayers can consult a detailed advisory and FAQs for guidance. For issues, taxpayers can raise a ticket under “DRC-03A-Filing” on the Grievance Redressal Portal at https://selfservice.gstsystem.in.

  Starting from 1^st April 2025, taxpayers with an AATO of 10 crores and above must report e-Invoices within 30 days of the invoice date

  Taxpayers with an AATO below 10 crores are exempt from this restriction.

  Example Scenario: For an invoice dated 1^st April 2025, it must be reported by 30^th April 2025. The IRP system will reject submissions beyond the 30-day limit.

  Rule 8 of the CGST Rules, 2017, now includes biometric Aadhaar authentication with a photograph and verification of original documents uploaded during the GST registration application. This new functionality in Ladakh on October 30, 2024.

  Applicants receiving an OTP link. Applicants directed to GSKs must book an appointment through the provided link, available for Ladakh residents.

  Applicants need to bring: Appointment confirmation (hard or soft copy), Original Aadhaar and PAN cards,Original copies of uploaded documents.

  Biometric verification and document checks complete the process, allowing ARN generation.

  According to Notification No. 28/2023 – Central Tax, dated 31^st July 2023, taxpayers will no longer be able to file their GST returns after the expiry of three years from the due date.

  This applies to key returns like GSTR-1, GSTR-3B, GSTR-9, and others under Sections 37, 39, 44, and 52 of the CGST Act.

  These changes expected to be enforced on the GST portal by early 2025.

  GSTN has introduced changes in Form GST REG-07 to facilitate compliance for metal scrap buyers.

  In Part B of Table 2, under the "Constitution of Business" section, buyers must select "Others" . A text box will appear where the taxpayer must enter “Metal Scrap Dealers.”

  After entering the above details, the taxpayer must complete the rest of the form and submit it on the GST portal

  GSTN offers pre-filled GSTR-3B forms to minimize errors and assist taxpayers

  Tax liability is auto-populated from GSTR-1 / GSTR-1A / IFF. ITC is auto-populated from GSTR-2B.

  From January 2025, taxpayers will not be allowed to alter auto-populated liabilities in GSTR-3B directly.

  Locking of ITC in GSTR-3B, tied to the rollout of IMS, will be implemented at a later date.

  Clarification on Implementation of Sub-sections 16(5) and 16(6) of CGST Act, 2017. Notification No. 22/2024 – Central Tax (dated October 8, 2024) provides a special process to rectify orders issued under Sections 73, 74, 107, or 108.

  Circular No. 238/32/2024-GST clarifies the implementation of Section 128A of the CGST Act, 2017, effective from November 1, 2024, providing a framework for waiver of interest or penalties for tax demands under Section 73 for FY 2017-18, 2018-19, and 2019-20.

  Starting FY 2023-24, the GST system will auto-populate eligible Input Tax Credit (ITC) for domestic supplies (excluding reverse charge and import ITC) from Table 3(I) of GSTR-2B into Table 8A of GSTR-9.

  These updates are effective on the GST portal from October 15, 2024.

  Additionally, a validation utility will be rolled out progressively to assist taxpayers in verifying the auto-populated data for the entire financial year (April 2023 to March 2024).

  IMS introduced on 14th October 2024.It helps taxpayers match their invoices with those issued by suppliers to ensure correct Input Tax Credit (ITC) claims.

  Taxpayers can take action on invoices via IMS starting from 14th October 2024.

  First GSTR-2B will be generated on 14th November 2024 for the October 2024 return period. Actions taken on IMS will be reflected in GSTR-2B

  The government’s Notification 25/2024-Central Tax, issued on October 9, 2024, mandates businesses dealing with metal scrap to comply with GST registration requirements under Section 51 of the CGST Act, 2017. These entities will need to register through FORM GST REG-07, with the GST portal soon facilitating this process.

  The 54^th GST Council meeting held on September 9, 2024, in New Delhi, provided several key clarifications and recommendations on GST applicability across various sectors. 18% GST applies to affiliation services provided by universities to their affiliated colleges. Affiliation to government schools (owned or controlled by government entities) is exempt from GST w.e.f. 10.10.2024. 5% GST applies to seat-sharing helicopter services from 10.10.2024. PLC is part of construction services and attracts the same GST rate as construction services when collected before a completion certificate.

  It sets a 12% GST rate on extruded or expanded savory snacks (effective from October 10, 2024) but maintains an 18% rate for past periods. Roof-mounted air conditioning units for railways are classified under HS 8415, attracting 28% GST. Seats for motorcycles (HS 8714) will continue to attract 28% GST, while the rate for car seats (HS 9401) will increase to 28%, effective from October 10, 2024.

  This circular, based on the recommendations of the 54^th GST Council meeting, clarifies the intent behind the "as-is" or "as-is, where-is" basis for regularizing past GST payments. It addresses cases where conflicting interpretations led to varied GST rates being applied. If taxpayers paid a lower rate or claimed exemptions due to genuine doubts, those payments will be accepted as full discharge of liability. However, no refund will be given to those who paid higher rates

  A new proviso has been inserted. Metal scrap covered under Chapters 72 to 81 of the Customs Tariff Act, 1975. This amendment effect from October 10, 2024.

  Amendment to Notification No. 50/2018-Central Tax. It includes registered persons receiving metal scrap (Chapters 72 to 81 of the Customs Tariff Act, 1975) from other registered persons. The amendment effect from October 10, 2024.

  This notification introduce various changes to the GST Rules. Rule 47A, 164 was inserted. Rule 86(4B) , 89(4A),89(4B) ,96(10) are omitted. New forms (GST SPL-01 to GST SPL-08) are introduced with Effective from 01.11.2024.

  The notification specifies the tax payments related to notices, statements, or orders issued under section 128A. For registered persons who have received a notice, statement, or order under section 128A, the deadline for payment to qualify for waiver of interest/penalties is March 31, 2025. The notification will effect on November 1, 2024.

  Central Government has notified the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. The affected taxpayer must submit an application for rectification electronically within six months from the notification’s issuance date.

  The notification, effective from November 1, 2024, waives part of the late fee under Section 47 of the CGST Act for delayed filing of GSTR-7 returns starting from June 2021. 25rupees per day for delayed filing.

  This Notification introduces amendments to tax rates for certain goods. New pharmaceutical drugs (2.5%) such as Trastuzumab Deruxtecan, Osimertinib, and Durvalumab are added. Extruded or expanded savory/salted products (excluding un-fried or un-cooked snack pellets) are added. Modification of snack pellet definitions and reclassification of seats (except for aircraft and motor vehicles). These changes take effect from October 10, 2024.

  This notification amends the earlier CGST notification (No. 4/2017) and introduces new provisions regarding the supply of metal scrap. It specifies that metal scrap falling under headings 72 to 81.This will come into effect on October 10, 2024.

  This notification introduces an amendment to adding provisions related to the transportation of passengers by helicopter on a seat-share basis. It specifies that such services will attract a 2.5% rate. The notification will come into effect on October 10, 2024.

  This notification introduces amendments to the earlier GST notification No. 12/2017 Central Tax (Rate) and makes several changes. Services like metering equipment on rent, testing, shifting of meters, etc., related to electricity transmission and distribution, will now be exempt from GST. Services provided by educational boards to schools established or controlled by the government are exempt. The notification will effect from October 10, 2024.

  It specifies that services related to the renting of any property (other than residential dwellings). This amendment will come into effect on October 10, 2024.

  Three pharmaceutical products have been added such as Trastuzumab Deruxtecan , Osimertinib, Durvalumab to the 5% tax rate . Seats other than those for aircraft and motor vehicles are specified to be taxed at 18%.A new entry (S. No. 210A) is introduced for seats used in motor vehicles, taxed at 28%.

  The amendment adds a new entry (S. No. 8) to the table, specifying that the supply of metal scrap (under HS codes 72 to 81). The notification will effect from October 10, 2024.

  This notification amends the earlier notification No. 8/2017-Integrated Tax (Rate) to introduce a new entry (ivb) under serial number 8. It specifies that the transportation of passengers by air in a helicopter on a seat-sharing basis will be subject to a 5% IGST rate. The changes will effect from October 10, 2024.

  This notification amends the earlier notification No. 9/2017-Integrated Tax (Rate) to introduce several key changes, effective from October 10, 2024. Import of Services by Foreign Airlines (Entry 10L), Electricity-related Services (Entry 26A) and Entry 69A, 72, 46A inserted.

  This amendment to notification No. 10/2017-Integrated Tax (Rate) introduces a new entry (6AB) to the table, effective from October 10, 2024. The new provision specifies that Renting of any property other than a residential dwelling.

  This new functionality has been launched on 5th October 2024 in Kerala, Nagaland, and Telangana.

  After submitting Form GST REG-01, applicants receive OTP-based Aadhaar Authentication or Appointment booking link for Biometric-based Aadhaar Authentication at a GST Suvidha Kendra (GSK)

  After booking appointment, applicants receive a confirmation e-mail. The applicant must visit the GSK on the scheduled date with all required documents, including Aadhaar and PAN.

  ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.

  Indian Railways Parcel Management System (PMS) is now integrated with the E-Way Bill (EWB) system via APIs, enabling seamless data transfer for better traceability and compliance.

  Taxpayers must enter the correct Railway Receipt (RR) or Parcel Way Bill (PWB) number

  The RR No./PWB must follow the format: PXXXRRNo, where "P" represents PMS, "XXX" is the station code, and "RRNo" is the Railway Receipt number.

  RR numbers should be entered exactly as shown in the RR receipt.

  Correct entry of the RR No./PWB ensures smooth goods tracking, timely validation

  The newly launched GSTN e-Services app enhances user convenience by replacing the previous e-Invoice QR Code Verifier App.

  It offers features such as e-Invoice verification, GSTIN search, return filing history access, and multiple input methods (text, voice, scan), along with result sharing capabilities.

  Available soon on Google Play Store and App Store, the app requires no login, and a detailed manual will be provided shortly.

  The Central Government, based on the GST Council's recommendations, has empowered the Principal Bench of the Appellate Tribunal (under Section 109 of the GST Act) to assess whether input tax credits or tax rate reductions have resulted in a corresponding decrease in the prices of goods and services. This notification will take effect from October 1, 2024.

  From April 1, 2025, the designated Authority under Section 171 will no longer accept requests to examine if input tax credits or reductions in tax rates have resulted in corresponding reductions in the prices of goods or services. The notification comes into effect from the date of its publication in the Official Gazette.

  The recent updates to the GST registration process involve new measures for applicant identification based on biometric Aadhaar authentication and document verification, as per Rule 8 of the CGST Rules, 2017.

  This functionality has been introduced in Odisha from 28th September 2024.

  After submitting Form GST REG-01, applicants will receive an OTP-based Aadhaar authentication or book appointments at designated GST Suvidha Kendras (GSKs) for biometric verification.

  At the time of the visit of GSK, the applicant is must to carry the required documents & Aadhaar Card and PAN Card (Original Copies), etc.

  The ARN will be generated only after successful completion of the biometric authentication and document verification processes.

  Return data is archived from the GST portal after seven years, as per the data archival policy.

  Data for July 2017 was archived on 1st August 2024. Data for August 2017 was archived on 1st September 2024.

  However, in view of the requests received from the trade due to the difficulties faced, data has been restored back on the portal.

  Taxpayers are advised to download and save necessary data, as archival will be re-implemented after prior notice.

  It states that sections 118, 142, 148, and 150 of the Act will take effect from the date the notification is published in the Official Gazette, while the remaining provisions-sections 114 to 117, 119 to 141, 143 to 147, 149, and 151 to 157 will come into force on November 1, 2024.

  The documents issued by tax officers on the common portal (e.g., SCNs or Orders) are valid even if the PDF versions downloaded from the portal lack a visible digital signature.

  This is because the officers log into the portal using their digital signatures, which ensures the authenticity of the documents generated. Thus, the lack of a visible signature on the downloaded PDF does not affect the document's legitimacy, as its authenticity is ensured through the secure, digitally signed login process.

  Section 39(11) of the CGST Act, 2017, effective from October 1, 2023, imposes a strict three-year deadline for taxpayers to file their GST returns from the due date.

  The GST portal taxpayer data for up to seven years for viewing purposes. Thus, return data will not be available to view beyond 7 years for taxpayers.

  Accordingly, on 01st August 2024 return filed for July 2017 has been archived and on 01st September 2024, data for August 2017 has been archived. Further, this data archival is going to be a monthly activity hence on 01st October, 2024 data of September 2017 shall be taken down from the GST portal.

  Taxpayers are advised to download and store any relevant data from the GST portal before it is archived, for any future reference or compliance needs.

  The GST Common Portal introduced the Invoice Management System (IMS), allowing recipient taxpayers to interact more efficiently with invoices.

  Taxpayers can seamlessly accept, reject, or keep invoices pending within the system, which helps streamline their reconciliation process.

  The IMS helps taxpayers match their records with suppliers’ invoices, ensuring accurate Input Tax Credit (ITC) claims.

  The government introduced changes in GSTR-3B through Notification No. 14/2022 to streamline the reporting of Input Tax Credit (ITC) reversal and re-claim.

  A new "Electronic Credit Reversal and Re-claimed Statement" was launched on the GST portal in August 2023 to help taxpayers report ITC reversals accurately.

  Taxpayers have an extended deadline from 15^th September to 31^st October 2024 to report their cumulative ITC reversals as an opening balance.

  Amendments to the declared opening balance can be made until 30^th November 2024.

  The circular provides clarification on the treatment of advertising services provided by Indian companies to foreign clients under GST. Indian advertising companies providing comprehensive services to foreign clients are not intermediaries; their services qualify as exports with the place of supply outside India.

  This Circular clarifies the availability of Input Tax Credit (ITC) for demo vehicles under the Central Goods & Services Tax (CGST) Act, 2017. It states that ITC is generally available for demo vehicles used by authorized dealers for promoting the sale of similar vehicles, as these are considered to be used for "further supply" of motor vehicles. However, ITC is not available if the vehicles are used for other purposes, like transportation of staff, or if the dealer merely provides marketing services without selling the vehicle directly.

  The circular clarifies that data hosting services provided by Indian service providers to overseas cloud computing service providers are not considered intermediary services or services related to goods or immovable property under the IGST Act. Therefore, the place of supply for these services is determined by the default rule in section 13(2) of the IGST Act

  The circular clarifies that if a registered person initially imports inputs without paying IGST and compensation cess under specific exemptions but later pays these taxes with interest and gets the Bill of Entry reassessed, the refund of IGST on exports won't be considered a violation of sub-rule (10) of rule 96 of CGST Rules. The payment of IGST and compensation cess retroactively corrects the initial exemption, allowing the exporter to claim a refund legally.

  The 54th GST Council was held on 9^th September, 2024 in New Delhi. It was chaired by the Union Finance and Corporate Affairs Minister and was attended by Union Minister of State for Finance Shri Pankaj Chaudhary, Chief Ministers of Goa and Meghalaya; Deputy Chief Ministers of Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana; besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.

  This notice informs taxpayers about recent changes to the GST registration process, emphasizing the introduction of Biometric-based Aadhaar Authentication.

  This new functionality, developed by GSTN, was launched on 6^th September 2024 in Bihar, Delhi, Karnataka, and Punjab.

  At the time of the visit of GSK, the applicant is required to carry the required documents

  Applicants must complete biometric verification within the specified period to generate the Application Reference Number (ARN).

  The Government, through Notification No. 12/2024 – Central Tax dated 10th July, 2024, has reduced the threshold for reporting inter-state taxable outward supplies to unregistered dealers from 2.5 lakh to 1 lakh

  These details must be reported in Table 5 of Form GSTR-1 and Table 6 of GSTR-5.

  Until the new functionality is available, taxpayers should continue reporting invoice-wise details for supplies over 2.5 lakh in the respective tables.

  A new communication process on the GST portal to help taxpayers address invoice corrections and amendments with suppliers.

  IMS will assist taxpayers in matching their records with supplier invoices for accurate Input Tax Credit (ITC) claims.

  Taxpayers can accept, reject, or keep invoices pending for later action.

  The IMS will be available to taxpayers starting October 1st on the GST portal.

  The recent amendments to Rule 8 of the CGST Rules, 2017 have introduced Biometric-based Aadhaar Authentication and enhanced document verification for GST registration in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh

  This new functionality, developed by GSTN, streamlines the registration process by allowing applicants to either complete OTP-based Aadhaar Authentication or schedule a biometric verification appointment at a GST Suvidha Kendra (GSK).

  Applicants must carry the appointment confirmation email, jurisdiction details, Aadhaar, PAN, and original documents to the GSK.

  Appointment for biometric verification must be booked within the permitted period to generate the ARN.

  Starting from September 1, 2024, taxpayers must provide valid bank account details in their GST registration to file GSTR-1 or use the Invoice Furnishing Facility (IFF) for the August 2024 tax period and onwards.

  This requirement, under Rule 10A of the CGST Rules, 2017, was initially introduced in 2019 and mandates that bank account details be furnished within 30 days of registration or before filing GSTR-1/IFF, whichever is earlier.

  Taxpayers who have not yet updated their bank account information should do so by navigating to Services > Registration > Amendment of Registration Non-Core Fields on the GST Portal. Without valid bank account details, GSTR-1/IFF filing will not be possible.

  The new "RCM Liability/ITC Statement" on the GST Portal, introduced for tax periods from August 2024 onwards, enhances accuracy and transparency by capturing Reverse Charge Mechanism (RCM) liabilities and corresponding ITC claims.

  Taxpayers must report any excess RCM liabilities or ITC not yet balanced in their returns. Opening balances for RCM ITC should be reconciled up to July 2024 for monthly filers and up to Q1 FY 2024-25 for quarterly filers, with declarations due by 31.10.2024.

  Amendments can be made until 30.11.2024, with three opportunities for corrections.

  The notification specifies the effective dates for the implementation of different sections of the Act. The provisions of Section 13 of the Finance Act, 2024, will come into force on October 1, 2024. The provisions of Sections 11 and 12 of the Finance Act, 2024, will come into force on April 1, 2025.

  The GST Council has announced a reduction in the TCS rate from 1% to 0.5%, effective from July 10, 2024, as per Notification No. 15/2024. Period from July 1 to July 9, 2024 the old TCS rate of 1% applies. From July 10, 2024, onwards the revised TCS rate of 0.5% will be in effect

  GSTN has rolled out this Biometric-based Aadhaar Authentication and document verification system in Jammu & Kashmir and West Bengal on 2nd August 2024

  After submitting Form GST REG-01, applicants will receive a link for OTP-based Aadhaar Authentication. If receiving the OTP link, applicants follow the existing process.

  Applicants must bring Appointment confirmation email (hard/soft copy),Jurisdiction details (from intimation email),Original Aadhaar and PAN Cards. ARNs will be generated after completing the authentication and verification