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Ofcourse, registration is Free!
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Greetings!
CGST Notification - Dated 27th March 2025
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.
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Date : 27/03/2025
CGST Circular - Dated 27th March 2025
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.
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Date : 27/03/2025
GSTN Advisory on Issue in filing applications (SPL 01/SPL 02) under waiver scheme
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" isnt 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
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Date : 21/03/2025
GSTN Advisory on Biometric Aadhaar Authentication & Document Verification for GST Applicants of Uttar Pradesh
New functionality biometric-based Aadhaar authentication and verification launched in Uttar Pradesh on 15th 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 18th 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
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Date : 16/03/2025
CGST Notification - Dated 13th March 2025
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.
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Date : 13/03/2025
GSTN Advisory- Enhanced Biometric Authentication for Directors in Their Home State
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.
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Date : 03/03/2025
GSTN Advisory on Biometric Aadhaar Authentication & Document Verification for GST Applicants in Jharkhand & Andaman & Nicobar
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.
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Date : 18/02/2025
GSTN Advisory on ENR-03: E-Way Bill Enrolment for Unregistered Dealers
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 10th 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.
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Date : 15/02/2025
Circular 247/04/2025-GST- Dated 14th February, 2025
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.
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Date : 14/02/2025
GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
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
Applicants Opting for Aadhaar Authentication & Biometric Verification :
Promoters/Partners & Primary Authorized Signatory (PAS) must visit GSK for biometric authentication, photo capture, and document verification.
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.
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.
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Date : 12/02/2025
09/2025Central Tax - Dated 11th February, 2025
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
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Date : 11/02/2025
GSTN Advisory on Biometric Aadhaar Authentication & Document Verification for GST Applicants in Maharashtra & Lakshadweep
Biometric-based Aadhaar Authentication process was introduced in Maharashtra and Lakshadweep on 8th 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.
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Date : 08/02/2025
GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71
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.
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Date : 06/02/2025
The Finance Bill 2025
SUMMARY OF UNION BUDGET 2025-26
Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman presented the Union Budget 2025-26 in Parliament .
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%.
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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
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Date : 01/02/2025
CGST Circular - Dated 30th January 2025
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
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Date : 30/01/2025
CGST Circular - Dated 28th January 2025
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S.No. |
Circular No. |
Date |
Subject |
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1. |
244/01/2025-GST |
28/01/2025 |
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.
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2. |
245/02/2025-GST |
28/01/2025 |
(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.
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Date : 28/01/2025
GSTN Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
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.
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Date : 27/01/2025
GSTN Advisory on Business Continuity for e-Invoice and e-Waybill Systems
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.
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Date : 24/01/2025
CGST Notification - Dated 23rd January 2025
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S.No. |
Notification No. |
Date |
Subject |
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1. |
07/2025-Central Tax |
23/01/2025 |
Rule 16A has been added, Rule 19(1) has been updated. The prescribed format for FORM GST REG-12 has been substituted
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2. |
08/2025-Central Tax |
23/01/2025 |
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.
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Click to view / Download
Date : 23/01/2025
CGST (RATE) Notification - Dated 16th January 2025
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S.No. |
Notification No. |
Date |
Subject |
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1. |
01/2025-Central Tax(Rate) |
16/01/2025 |
A new entry is added S. No. 98B. The description of S. No. 15 is amended to include "Fortified Rice Kernel (FRK)".
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2. |
02/2025-Central Tax(Rate) |
16/01/2025 |
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.
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3. |
03/2025-Central Tax(Rate) |
16/01/2025 |
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.
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4. |
04/2025-Central Tax(Rate) |
16/01/2025 |
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%.
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5. |
05/2025-Central Tax(Rate) |
16/01/2025 |
These amendments aim to refine the classification and declaration processes for premises providing hotel accommodation services.
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6. |
06/2025-Central Tax(Rate) |
16/01/2025 |
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.
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7. |
07/2025-Central Tax(Rate) |
16/01/2025 |
The amendment to Notification No. 13/2017-Central Tax (Rate), dated June 28, 2017, introduces changes to the reverse charge mechanism under GST.
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8. |
08/2025-Central Tax(Rate) |
16/01/2025 |
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.
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Click to view / Download
Date : 16/01/2025
IGST (RATE) Notification - Dated 16th January 2025
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2025-Integrated Tax(Rate) |
16/01/2025 |
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
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2. |
02/2025-Integrated Tax(Rate) |
16/01/2025 |
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.
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3. |
03/2025-Integrated Tax(Rate) |
16/01/2025 |
The amendment eligibility for concessional tax rates by including food inputs used in fortified rice kernel production for government welfare schemes.
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4. |
04/2025-Central Tax(Rate) |
16/01/2025 |
The amendment raises the IGST rate on the specified item under S. No. 4 from 12% to 18%, effective immediately.
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5. |
05/2025-Integrated Tax(Rate) |
16/01/2025 |
These amendments refine the definitions and processes concerning "specified premises" for hotel accommodations. Annexure VII are newly introduced.
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6. |
06/2025-Integrated Tax(Rate) |
16/01/2025 |
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.
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7. |
07/2025-Integrated Tax(Rate) |
16/01/2025 |
This amendment clarifies that the provision under Serial Number 5 applies to individuals or entities excluding bodies corporate.
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8. |
08/2025-Integrated Tax(Rate) |
16/01/2025 |
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.
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Click to view / Download
Date : 16/01/2025
GSTN Advisory for Waiver Scheme under Section 128A
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.
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Date : 14/01/2025
CGST Notification - Dated 10th January 2025
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S.No. |
Notification No. |
Date |
Subject |
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1. |
01/2025-Central Tax |
10/01/2025 |
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
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2. |
02/2025-Central Tax |
10/01/2025 |
The notification extends deadlines for filing FORM GSTR-3B. For December 2024, the due date is extended to January 22, 2025.
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3. |
03/2025-Central Tax |
10/01/2025 |
The due date for filing FORM GSTR-5 for the month of December 2024 is extended to January 15, 2025.
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4. |
04/2025-Central Tax |
10/01/2025 |
The due date for furnishing FORM GSTR-6 for the month of December 2024 is extended to January 15, 2025.
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5. |
05/2025-Central Tax |
10/01/2025 |
The due date for filing FORM GSTR-7 for December 2024 has been extended to January 12, 2025.
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6. |
06/2025-Central Tax |
10/01/2025 |
The due date for filing FORM GSTR-8 for December 2024, has been extended to January 12, 2025.
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Click to view / Download
Date : 10/01/2025
GSTN Advisory for Enabling Rectification Applications under Notification 22/2024-CT
The Central Government issued Notification No. 22/2024 CT on 08.10.2024 based on the recommendations of the 54th 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.
Click to view / Download
Date : 07/01/2025
GSTN Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024
The technical challenges affecting the e-way bill portal have been resolved, and the portal is now fully operational.
E-way bills expiring on 31st Dec 2024 can now be extended until 1st Jan 2025 midnight.
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Date : 01/01/2025
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