The Government has clarified that no GST will be levied on UPI transactions over 2,000, and there is currently no such proposal under consideration.

  MDR on P2M UPI removed by CBDT since Jan 2020 (Notification: 30 Dec 2019). Therefore, no GST applies to UPI (P2M) currently

  Incentive Scheme launched in FY 2021-22 to promote low-value P2M UPI transactions. It Helps small merchants by reducing transaction costs.

  According to the ACI Worldwide Report 2024, India accounted for 49% of global real-time transactions in 2023, with UPI transaction volumes rising from 21.3 lakh crore in FY20 to 260.56 lakh crore by March 2025, including 59.3 lakh crore from P2M transactions alone.

  This updated instruction addresses concerns regarding inconsistent practices by officers and unnecessary document demands that cause delays and rejections of genuine applications.

  It categorizes scenarios like owned premises, rented premises, shared spaces, or premises owned by relatives, and clearly defines what documents are acceptable in each case (e.g., rent agreements, property tax receipts, electricity/water bills, consent letters).

  Consent letters with identity proof are acceptable for premises owned by relatives or shared spaces.

  Table 3.2 of GSTR-3B (for inter-state supplies to unregistered persons, composition taxpayers, and UIN holders) will auto-populate from GSTR-1, GSTR-1A, and IFF.

  From April 2025, values in Table 3.2 will become non-editable. GSTR-3B must be filed using system-generated values only.

  Any corrections to Table 3.2 must be done by amending values in GSTR-1A or GSTR-1/IFF in subsequent periods.

  Taxpayers must ensure correct reporting in GSTR-1, GSTR-1A, or IFF to avoid discrepancies in auto-populated data in GSTR-3B.

  Here are some questions and answers about Table 3.2, For detailed guidance, refer to this GSTN Advisory

  GSTN will implement Phase-III changes to Table-12 of GSTR-1 and GSTR-1A starting from the April 2025 tax period.

  Table-12 is now split into two parts:
• B2B Supplies (HSN-wise)
• B2C Supplies (HSN-wise)

  Taxpayers must select HSN codes from a dropdown menu; manual entry of HSN will not be allowed.

  For detailed guidance, refer to the GSTN Advisory dated January 22, 2025, available on the GST Portal.

  From 1st June 2025, the Invoice Reporting Portal (IRP) will treat invoice/document numbers as case-insensitive for IRN generation.

  Invoice numbers like "abc", "ABC", or "Abc" will be automatically converted to uppercase before generating IRNs.

  This update aligns with GSTR-1, which already treats invoice numbers as case-insensitive.

  New functionality biometric-based Aadhaar authentication and verification launched in Assam on April 1, 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.

  Applicants in Assam can book slots from April 1, 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.

  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.