Handling of Inadvertently Rejected records on IMS
Posted Date : 21-Jun-2025 , 11:26:52 am | Posted By CASANSAAR
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...
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Advisory to file pending returns before expiry of three years
Posted Date : 19-Jun-2025 , 07:33:18 pm | Posted By CASANSAAR
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 years from the due date...
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GST |
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Enhanced Interoperability Introduced Between E-Way Bill Portals
Posted Date : 17-Jun-2025 , 09:35:25 am | Posted By CASANSAAR
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 in...
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GST |
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Filing of SPL-01/02 Enabled for GSTR-3B Payment & Other Cases
Posted Date : 12-Jun-2025 , 08:52:06 am | Posted By CASANSAAR
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. In particular, it has been observed th...
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GST |
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Advisory on Filing Amnesty Applications under Section 128A of CGST Act
Posted Date : 12-Jun-2025 , 04:13:55 pm | Posted By CASANSAAR
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 of t...
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GST |
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System Validation Introduced for Refund Filing on GST Portal by QRMP Taxpayers
Posted Date : 10-Jun-2025 , 07:12:16 pm | Posted By CASANSAAR
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 for a tax period may be filed only af...
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GST |
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CBIC removes DIN requirement for GST portal communications with RFN
Posted Date : 10-Jun-2025 , 12:03:08 pm | Posted By CASANSAAR
In an effort to ease communication, the Central Board of Indirect Taxes and Customs (CBIC) has ended the mandatory requirement of quoting the Document Identification Number (DIN) in any order or notice that carries a verifiable Reference Number (RFN).
“It is clarified that for communication...
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GST |
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FinMin orders CBIC probe on complaints of alleged pan-India GST data leak
Posted Date : 07-Jun-2025 , 08:17:01 am | Posted By CASANSAAR
The Finance Ministry has flagged concerns to the Central Board of Indirect Taxes and Customs (CBIC) to initiate an urgent investigation into complaints of an alleged massive data leak scandal involving the sale of confidential GST filings and e-Way Bills
The representations claim that the scam, w...
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GST |
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Allahabad HC dismisses Patanjali’s petition against Rs. 273.5 Cr GST penalty
Posted Date : 03-Jun-2025 , 07:50:57 am | Posted By CASANSAAR
The Allahabad High Court dismissed a plea filed by Patanjali Ayurved Limited against the Rs. 273.5 Crore GST penalty levied on them.
Patanjali had argued that such penalties amount to criminal liability, however, a Division Bench comprising Justices Shekhar B Saraf and Vipin Chandra Dixit ruled t...
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GST |
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SC upholds use of input tax credit for mandatory GST appeal deposit
Posted Date : 20-May-2025 , 08:22:47 am | Posted By CASANSAAR
The Supreme Court on Monday ruled that taxpayers could use their electronic credit ledger (ECrL), a digital record of tax credits earned from purchases, to make advance deposits needed in the case of disputes on goods and services tax (GST).
In the context of GST, tax credit refers to...
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GST |
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GSTN Advisory on reporting values in Table 3.2 of GSTR-3B
Posted Date : 17-May-2025 , 10:55:59 am | Posted By CASANSAAR
This is to inform taxpayers of the following developments concerning Table 3.2 of Form GSTR-3B:
1.As per the earlier advisory dated April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B would be made non-editable starting from the April 2025 tax period (i...
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GST |
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Delhi High court fines firm for fraudulent GST tax credit claim
Posted Date : 15-May-2025 , 11:15:24 am | Posted By CASANSAAR
Flagging concerns over the misuse of a Central Goods and Services Tax Act provision, Delhi high court has fined a private firm for fraudulently claiming input tax credit (ITC) to escape paying full GST.
“This court takes note, with some consternation, that such large-scale fraudulent availm...
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GST |
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Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg
Posted Date : 07-May-2025 , 08:09:27 pm | Posted By CASANSAAR
May 6th, 2025
Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 has been amended to capture invoice-wise reporting with effect from 01.04.2025 i.e. the return period for April 2025 onwards.
In this regard it is to inform that development an...
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GST |
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Centre notifies rules for GST appellate tribunals; provides for mandatory e-filing, hybrid hearing
Posted Date : 28-Apr-2025 , 08:52:01 am | Posted By CASANSAAR
The government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, which provide for mandatory e-filing of applications and conducting hearings in a hybrid mode.
The rules also provide that any urgent matter filed by an applicant before 12:00 noon shall be listed before ...
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GST |
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GST officers detect 25,009 fake firms fraudulently passing Rs.61,545 Cr ITC
Posted Date : 22-Apr-2025 , 01:12:02 am | Posted By CASANSAAR
Central and state GST officers have detected Rs. 25,009 fake firms involved in fraudulently passing input tax credit (ITC) worth Rs. 61,545 crore during 2024-25, officials said.
During the 2024-25 fiscal ending March 2025, Central and state GST officers recovered Rs.1,924 crore by way of blocking...
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GST |
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CBIC issues revised instructions for processing applications for GST registration
Posted Date : 19-Apr-2025 , 01:23:52 am | Posted By CASANSAAR
Several grievances have been received by the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, regarding difficulties being faced by applicants during the GST registration process, mainly on account of queries raised by officers on the grounds of seeking...
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GST |
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Former sales tax officer booked for Rs 4.6 Cr GST fraud
Posted Date : 17-Apr-2025 , 08:00:48 am | Posted By CASANSAAR
The state Anti-Corruption Bureau (ACB) Wednesday booked a former sales tax officer from the Goods and Service Tax department for his alleged involvement in submitting forged documents of a private limited company and obtaining a tax refund of over Rs 4.69 crore.
According to the ACB officials, th...
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GST |
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GST Advisory on reporting values in Table 3.2 of GSTR-3B
Posted Date : 14-Apr-2025 , 05:53:31 pm | Posted By CASANSAAR
Apr 11th, 2025
1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding int...
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GST |
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GST Advisory on Table-12 of GSTR-1 or GSTR-1A
Posted Date : 14-Apr-2025 , 05:50:11 pm | Posted By CASANSAAR
Apr 11th, 2025
It to inform that GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued time to time, which are available on GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from Ap...
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GST |
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GST Advisory on Case Sensitivity in IRN Generation
Posted Date : 05-Apr-2025 , 11:12:51 am | Posted By CASANSAAR
Advisory on Case Sensitivity in IRN Generation
Apr 4th, 2025
Dear Taxpayer,
1. This is to inform you that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation.
...
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GST |
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GST Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
Posted Date : 02-Apr-2025 , 06:49:33 pm | Posted By CASANSAAR
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
Apr 2nd, 2025
Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is adv...
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GST |
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Gross and Net GST revenue collections for the month of Mar, 2025
Posted Date : 02-Apr-2025 , 06:48:10 pm | Posted By CASANSAAR
Apr 1st, 2025
Please click on the link below to view the gross and net GST revenue collections for the month of March, 2025.
(https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_mar_2025.pdf )
Thanks,
Team GSTN
...
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GST |
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Issue in filing applications (SPL 01/SPL 02) under waiver scheme
Posted Date : 22-Mar-2025 , 07:45:49 pm | Posted By CASANSAAR
Mar 21st, 2025
Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest.
i. Order number is n...
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GST |
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GST collections rise 9.1% to Rs.1.84 lakh Cr in Feb 2025
Posted Date : 02-Mar-2025 , 10:30:58 am | Posted By CASANSAAR
Gross GST collections grew 9.1% to about Rs 1.84 lakh crore in February.
GST collections for January reached Rs 1.96 lakh crore, marking a 12.3% increase compared to the same period last year.
In December, GST collections stood at Rs 1.77 lakh crore, reflecting a 7.3% year-on-year rise. This w...
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GST |
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GST Advisory for Biometric-Based Aadhaar Authentication & Document Verification
Posted Date : 18-Feb-2025 , 07:26:46 pm | Posted By CASANSAAR
GST Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands
Feb 18th, 2025
Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for ...
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GST |
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Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill
Posted Date : 17-Feb-2025 , 11:25:21 pm | Posted By CASANSAAR
A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered deale...
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GST |
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GST Registration Process (Rule 8 of CGST Rules, 2017)
Posted Date : 13-Feb-2025 , 07:20:28 pm | Posted By CASANSAAR
Feb 12th, 2025
Dear Taxpayer,
In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:
1. Applicants Not Opting for Aadhaar Authentication:
• If you choose not...
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GST |
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GST evasion of Rs.1.88 lakh Cr detected by CGST officers during April-Dec 2024
Posted Date : 11-Feb-2025 , 08:49:57 am | Posted By CASANSAAR
Central GST officers detected tax evasion of over ?1.88 lakh crore between April and December 2024, Minister of State for Finance Pankaj Chaudhary informed the Lok Sabha on Monday (February 10).
The evasion, including cases of fraudulent Input Tax Credit (ITC), was identified across 72,393 instan...
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GST |
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Biometric-Based Aadhaar Authentication & Document Verification for GST Registration Applicants of Maharashtra & Lakshadweep
Posted Date : 08-Feb-2025 , 01:40:14 pm | Posted By CASANSAAR
Feb 8th, 2025
Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has b...
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GST |
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GST Advisory On E-Way Bill Generation for Goods Under Chapter 71
Posted Date : 07-Feb-2025 , 12:04:06 am | Posted By CASANSAAR
Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, read with its Annexure S.Nos. 4 and 5, states that goods covered under Chapter 71 viz., Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal, Jewellery, goldsmiths&r...
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