Taxpayers should verify and, if needed, amend the auto-populated entries to ensure accurate return filing.

  In the GST system, if a withdrawal application (APL-01W) is filed before the issuance of the final acknowledgment (APL-02) by the Appellate Authority, the appeal application (APL-01) is automatically withdrawn by the system.

  Status changes from “Appeal Submitted” to “Appeal Withdrawn” instantly by the system.

  Appeals must not remain pending before the Appellate Authority.

  Taxpayers must upload a screenshot of the appeal case folder showing the status as “Appeal Withdrawn”.

  The recent changes by GSTN in the refund process for "Refund by Recipient of Deemed Export" aim to simplify and streamline the application procedure.

  Taxpayers no longer need to file refunds in chronological order and can benefit from an enhanced table format that auto-calculates refund eligibility.

  All returns (e.g., GSTR-1, GSTR-3B) due up to the date of refund application must be filed before applying.

  Refund claim is maximized based on total uploaded invoices

  The recent changes introduced by GSTN streamline the refund process for specific categories—exports, SEZ supplies, and deemed exports.

  All relevant GST returns (GSTR-1, GSTR-3B) must be filed up to the date of the refund application.

  The refund process has moved from tax period-based to invoice-based filing.

  Uploaded invoices will be locked for future use and cannot be modified or reused in other refund applications. Invoices will be unlocked only if the application is withdrawn or a deficiency memo is issued

  Invoice-wise reporting in Form GSTR-7, as mandated by Notification No. 09/2025 – Central Tax, will be applicable from the return period of April 2025 onwards.

  While development and testing are currently in progress, the updated functionality will be deployed on the GST portal shortly, with users to be notified upon its activation.

  The Central Board of Indirect Taxes and Customs (CBIC), through Instruction No. 03/2025 dated 17.04.2025, has introduced a structured Grievance Redressal Mechanism for applicants whose GST registration applications fall under Central jurisdiction. Applicants facing grievances related to improper queries or unjustified rejections can contact the jurisdictional Principal Chief Commissioner/Chief Commissioner via a designated email ID. The mechanism ensures:

  Publicizing grievance email IDs,

  Clear submission guidelines for applicants,

  Forwarding of State-related issues to concerned authorities,

  Timely resolution and communication to applicants, and

• 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.

Applicants Opting for Aadhaar Authentication & Biometric Verification :

  Promoters/Partners & Primary Authorized Signatory (PAS) must visit GSK for biometric authentication, photo capture, and document verification.

Non-Generation of Application Reference Number (ARN) :

  If biometric authentication, photo capturing, or document verification is not completed within 15 days, ARN will not be generated.

SUMMARY OF UNION BUDGET 2025-26

Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman presented the Union Budget 2025-26 in Parliament .

  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