3 NEW GST CHANGE FOR GST RETURN FILER FROM 1ST JULY 2025 !
3 NEW GST CHANGE FOR GST RETURN FILER FROM 1ST JULY 2025 !
Category Archives: GST
Handling of Inadvertently Rejected records on IMS on GST Portal
Handling of Inadvertently Rejected records on IMS Jun 19th, 2025 Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient? Answer: In such cases recipient can request to the corresponding supplier to report the same record (without any… Read More »
GST Advisory to file pending returns before expiry of three years
Advisory to file pending returns before expiry of three years Jun 18th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three… Read More »
Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals Jun 16th, 2025 GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal. 1. Objective… Read More »
Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act
Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act Jun 11th, 2025 1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view… Read More »
Subject: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
Subject: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases Jun 12th, 2025 1. While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms. 2.… Read More »
System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers Jun 10th, 2025 1.In the month of May 2025, a system-level validation was deployed on the GST Portal to ensure adherence to the provisions outlined in Para 6 of Circular No. 125/44/2019-GST dated 18.11.2019. As per the said circular: “Any refund claim… Read More »
GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires
GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires Issue: Whether Notification No. 56/2023-Central Tax, dated December 28, 2023, which extended the time limit for issuing orders under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is legally valid if it was… Read More »
Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary
Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary Issue: Whether pre-arrest bail should be granted to a petitioner accused of trading on the basis of false invoices without actually supplying goods, where prima facie complicity is apparent, and custodial investigation is deemed necessary to unearth the truth. Facts: The instant… Read More »
Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply
Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply Issue: Whether a vehicle can be detained and penalized under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act), solely on the ground that its driver was in possession of an e-way bill without… Read More »