GST Portal updates/ advisory:
Enabling filing of Application for rectification: Notfn No. 22/2024-CT dated 08.10.2024 was issued to notify that the taxpayers can file for rectification of orders confirming demand for wrong availment of ITC, on account of contravention of Section 16(4) but such ITC is now available as per Section 16(5) and 16(6). The functionality for filing such a rectification application is now LIVE on GST portal.
Bio-metric based on Aadhaar Authentication and Document verification for GST Registration Applicants: The new bio-metric based aadhaar authentication which is being implemented phase wise is made effective from 07.01.2025 for the state of Rajasthan and from 28.01.2025 for the states of Tamil Nadu and Himachal Pradesh.
Waiver Scheme under Section 128A: Forms SPL-01 and SPL-02 are now available on GST Portal. The taxpayers who wish to apply for waiver of interest and penalties for the FY 2017-18 to 2019-20 may file an application online. For the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. The Appellate authority will forward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off).
Implementation of mandatory mentioning of HSN codes in GSTR-1 and GSTR-1A: Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation of the values of supplies and taxes involved in the same, have also been introduced for both the tabs of Table-12.
Introduction of E-way bill for Gold in Kerala State: A new option for generating E-Way Bills (EWB) for gold has been introduced in the EWB system, effective from January 20, 2025. This feature has been made available to facilitate taxpayers in Kerala State to generate EWB for goods classified under Chapter 71, excluding Imitation Jewellery, for intrastate movement, in compliance with the notification issued by the Government of Kerala
Hard locking of auto-populated liability in GSTR-3B: Advisory for restricting the editing of auto-populated liability in GSTR-3B from January 2025 was issued. However, upon receipt of requests from trade formalities, the same has been decided to be put on hold temporarily.
Notifications, Circulars and Instructions:
Summary of Notifications-
Notification No | Summary |
07/2025-CT dated 23.01.2025 | Rule 16A has been inserted to provide for a temporary registration number for a person who is not liable to registration under the Act but is required to make any payment under the provisions of the Act. The proper officer may grant the said person a temporary registration no. and issue an order in Part B of GST REG-12.
The effective date for the said rule is yet to be notified. |
08/2025-CT dated 23.01.2025 | Waiver of late fees for delayed filing of GSTR-9C for the FY 2017-18 to FY 2022-23 which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025. |
Summary of Circulars-
Circular No | Summary |
244/01/2025-GST dated 28.01.2025 | The below provisions brought into force on 01.11.2024 has been regularized for the period 01.07.2017 to 31.10.2024 on “as is where is” basis:
1. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by both; and 2. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid. |
245/02/2025-GST dated 28.01.2025 | Clarifications on applicability of GST on below services has been provided: 1. No GST shall be applicable on penal charges levied by the Regulated Entities in view of RBI instructions dated 18.08.2023; 2. GST exemption under Sl. No. 34 of Notfn No. 12/2017-CTR dated 28.06.2017 is available to RBI regulated Payment Aggregators (PAs) in relation to settlement of an amount, up to two thousand rupees in a single transaction; 3. GST on the supply of R&D services by Government Entities against grants received from the Government Entities is regularized for the period 01.07.2017 to 09.10.2024, on ‘as is where is’ basis; 4. GST on services provided by Training Partners approved by the National Skill Development Corporation, which were exempt prior to 10.10.2024, is regularized for the period 10.10.2024 to 15.01.2025, on ‘as is where is’ basis. 5. GST on RCM basis on renting of immovable property other than residential dwelling (commercial property) by URD to registered person under composition levy is regularized for the period from 10.10.2024 to 15.01.2025 on ‘as is where is’ basis. 6. GST on certain incidental or ancillary services to the supply of transmission or distribution of electricity, supplied by an electricity transmission or distribution utility is regularized for the period 10.10.2024 to 15.01.2025, on ‘as is where is’ basis. |
246/03/2025-GST dated 30.01.2025 | It is clarified that late fees under Section 47(2) is leviable for the delay in furnishing of complete annual return under Section 44, i.e. both FORM GSTR-9 and FORM GSTR-9C (where FORM GSTR-9C is also required to be furnished) and the late fee shall be payable for the period from the due date of furnishing of the said annual return upto the date of furnishing of the complete annual return i.e. FORM GSTR-9 and FORM GSTR-9C. |
Judgement insiders:
S.K Rashtriya Ispat Nigam Limited
The Appeal was delayed 246 days due to procedural anomalies and lack of proper communication and the appellate authority rejected the appeal solely on the grounds of delay. However, the Hon’ble High Court of Calcutta has held that the appellate authority is empowered to condone delays extending beyond the statutory period under Section 107(4) of the CGST Act.
M/s BLA Infrastructure Pvt Ltd Vs The State of Jharkhand
The Hon’ble High Court of Jharkhand has dealt with the issue of whether refund of pre-deposit can be denied under the context of period of limitation under Section 54 of the Act. It has held that once the refund is by way of statutory exercise, the same cannot be retained neither by the State, nor by the Centre, that too by taking aid of a provision which on the face of it is directory, inasmuch as, the language couched in Section 54 is “may make an application before the expiry of 2 years from the relevant date”. It has been upheld that restricting the refund by reading the word ‘may’ as ‘shall’ would be unreasonable and therefore, refund must be granted.
Finance Budget 2025, proposals under GST:
Provisions (S 2(61) & S 20) of ISD have been amended to include reference to IGST Act.
Definitions of 'local fund' and 'municipal fund' have been introduced to aid in identifying a local authority for the purpose of GST.
Time of supply provisions of 'vouchers' under S 12 & S 13 are omitted.
Retrospective amendment of 'plant or machinery' to 'plant and machinery' under S 17(5)(d) effectively nullifying the SC Judgement in the matter of Safari Retreats.
Reduction of tax under S 34 on account of Credit Notes is now subjected to ITC reversal (if ITC claimed) by the recipient.
Introduction of pre-deposit (10%) under S 107(6) / S 112(8) where Order demands only penalty and taxes are not part of the Order.
Introduction (S 148A) of track and trace mechanism for certain notified goods including penalty for failure under S 122B.
Introduction of clause 8(aa) to include supply of goods in SEZ / FTWZ to any person for export before domestic clearance in Schedule III w.e.f. 01.07.2017 notifying it as neither supply of goods or supply of services.
No refund of tax will be available in case of any notification that may be issued under S 128.
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