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.

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  Monthly reporting to the Directorate General of GST (DGGST) for monitoring.

  New functionality biometric-based Aadhaar authentication and verification launched in Sikkim from 1^st May 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 Sikkim can book slots from 1^st May 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.

  As per Notification No. 78/2020 – Central Tax dated 15^th October 2020, taxpayers must report minimum 4 or 6 digits of HSN codes in Table 12 of GSTR-1, based on their Aggregate Annual Turnover (AATO) in the previous financial year.

  Phase 2 was effective from 01^st November 2022 on the GST Portal.

  Phase 3 was effective from May 2025 return period.

  Mandatory reporting of HSN codes in Table 12 of GSTR-1 & GSTR-1A. Table 13 of GSTR-1/1A (document-wise details) will also be made mandatory from this period onward.

  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.

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

  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 1^st 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.

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

  Appointment scheduling link provided in the email

  If PAS was previously biometric verified, they must visit GSK only for document verification

  If the same individual is both Promoter/Partner & PAS, they must visit GSK for biometric authentication, photo capturing, and document verification unless already verified.

  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%.