TaxTMI 
TaxTMI 
RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
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....ECENT DEVELOPMENTS IN GOODS AND SERVICES TAX<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 19-6-2025<br>World Bank's latest Global Economic Prospects Report has retained India's economic growth forecast for FY 2025-26 at 6.3%. It states that India would continue to maintain the fastest growth rate among the world's largest economies. The revised down graded ratings by other agencies include ADB (7% to 6.7%) Moody's (6.6% to 6.5%), Fitch (6.5% to 6.4%) and IMF (6.5% to 6.2%). Further, World Bank has projected the global economy to grow at 2.3% in 2025, the weakest growth in last 17 years. ADB President Masato Kanda has recently stated that India can continue to be one of the fastest growing economies in the world by....
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.... pushing ahead with reforms and sound economic policies. On the other hand, RBI has retained GDP growth projection for the year 2026 at 6.50% noting that Indian economy presents a picture of strength, stability and opportunity. In May, 2025, 12.26 crore e-way bills have been reported to be generated, this being second highest ever, which is indicative of robust economic activities. CBIC has issued Circular No. 249 dated 09.06.2025 stating that Document Identification Number (DIN) is not required where documents from common portal (GSTN) already have a Reference Number (RFN) as it would only be duplication. GSTN has issued few advisories including one which says that all returns due on a before June 20, 2022 will be barred fro....
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....m filing after July, 2025 on the expiry of three years. These returns are filed under section 37 of the CGST Act, 2017. Also, it has clarified on procedural issues for Amnesty Scheme under section 128A of CGST Act, 2017. GST Appellate Tribunal may commence functioning in next few months. GSTC's focus in coming issues of newsletter shall therefore, be on GST Appeals and Appellate Procedure before GSTAT. Generation and quoting of Document Identification Number (DIN) * CBIC has issued a clarification on generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons. * Accordingly, Document I....
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....dentification Number (DIN) on any communication issued by the officers to the taxpayers and other concerned persons is not required on communication from common portal already bearing 'Reference Number' (RFN). * Section 169(1)(d) of the CGST Act, 2017, provides that any decision, order, summons, notice or other communication shall be served by making it available on the common portal. * The documents and summary generated through the common portal of GST always bear a Reference No. (RFN), which is verifiable through the portal (at https://services.gst.gov.in/services/verifyRfn). * On verification, the portal provides details of the document such as date of RFN generation, date of issuing the document, module, type of communication and....
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.... name of the office issuing the document. * Vide Instruction No. 4/2023-GST dated 23.11.2023, CBIC emphasised on strict compliance of rule 142 of CGST Rules and directed to ensure that summary of Show Cause Notices in Form GST DRC-01 and summary of the Order-in-Original in Form GST DRC-07 should be served electronically on common portal / uploaded electronically on the common portal. * Therefore, it has been observed that quoting DIN on such communications generated through the common portal of GST, which already bear RFN, results into two different electronically generated verifiable unique numbers-namely, RFN & DIN on the same communication, which renders quoting of DIN on such communication unnecessary. * CBIC has therefore, now cl....
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....arified that for communications via common portal (in compliance with Section 169 of the CGST Act, 2017) having verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is not required and such communication bearing RFN is to be treated as a valid communication. * Earlier two Circulars on DIN, i.e.,, Circular No. 122/41/2019- GST dated 05th November, 2019 and 128/47/2019-GST dated 23.12.2019 will stand modified to the extent of Circular No. 249 dated 09.06.2025. (Source: Circular No. 249/06/2025-GST dated 09.06.2025) GSTN Advisory on barring of GST Returns on expiry of three years * W.e.f. 01.10.2023 (vide Notification No. 28/2023-CT dated 31.07.2023), taxpayers are not allowed file their GST retu....
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....rns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 (Annual Return) and Section 52 (Tax Collected at Source). * These Sections cover returns, viz, GSTR-1, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9. * GSTN has therefore, advised that there returns shall be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from July 2025 tax period. Taxpayers will no longer be allowed to file GST returns after the expiry of three years from their original due date. * Thus, taxpayers have been advised to reconcile their records and file their GST Ret....
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....urns as soon as possible, if not filed till now. (Source: GSTN Advisory dated 07.06.2025 read with Advisory dated 29.10.2024) GSTN Advisory on non-editability of auto-populated liability in GSTR-3B * GSTN has issued an advisory relating to auto-populated liability in GSTR-3B to be made non-editable. * GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR-3B itself. * With introduction of form GSTR 1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabili....
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....ties before filing their GSTR-3B in the same return period. * Therefore, w.e.f. July, 2025 tax period for which form GSTR-3B will be furnished in August, 2025, such auto-populated liability will become non-editable. * Therefore, taxpayer have been advised that they will be allowed to amend their auto populated liability by making amendments through form GSTR 1A which can be filed for the same tax period before filing of GSTR-3B. (Source: GSTN Advisory dated 07.06.2025 read with advisories dated 27.01.2025 and 17.10.2024) Advisory on Refund applications for QRMP Taxpayers * GSTN has issued Advisory on System Validation for Filing of Refund Applications on GST Portal for QRMP taxpayers. * In May, 2025, a system-level validat....
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....ion 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. * Accordingly, the GST system was updated to allow refund applications only if the taxpayer had filed all relevant returns that were due up to the date of filing the refund application. * However, taxpayers under QRMP Scheme experienced that system was not recognizing invoices furnished using the Invoice Furnishing Facility (IFF) for the first two months of the quarter (M1 and M2), resulting in the inability to proceed with refund filing. Additionally, in cases where GSTR-1 for the previous quarter had already been filed, the system was erroneously prompting taxpayers to file returns for M1 and M2....
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.... of the current quarter too. Taxpayers were facing this issue when the refund application was being submitted during the period between the two quarters. * GSTN has now advised that taxpayers under the QRMP scheme can now file refund applications for the invoices for which GSTR-3B has been already filed, but invoices furnished through IFF for which GSTR-3B is yet to be filed in coming return period should not be included in the refund application. * GSTN has further the advised to ensure that relevant returns are filed prior to filing a refund application, as per the legal provisions and existing system validations. (Source: GSTN Advisory dated 10.06.2025) GSTN Advisory on filing of application under Amnesty Scheme * GSTN has issued....
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.... an Advisory on filing of Amnesty applications under Section 128A of the CGST Act, 2017 for taxpayers filing difficulties in filing applications on the GST common portal. Accordingly, * GSTN has received 3,02,658 waiver applications as on 08.06.2025. * GSTN has been represented that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. * Taxpayers who are facing technical issue which is restricting them to file waiver application are advised to adopt the following steps. * Taxpayers may adopt the alternative route of manual entry of order details on the portal, viz, * While initiating the filing of application, taxpayers are advised to enter 'No' against 'Whether the demand ....
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....order is issued through the GST Portal' * In the field "Details of demand order", taxpayers shall enter the order number with the prefix of "ONL". * The editable details in the Basic Details table shall be entered manually * Once this step is completed, the Order details, Payment details, and Demand related information can be entered manually by the taxpayer. * In cases where the taxpayer has made the duty payment through DRC-03, the relevant details may be furnished in Table 4. However, if the payment has been made using the Payment towards demand option, such details cannot be entered in this table. Taxpayers are accordingly advised to upload the payment details separately in such cases. (Source: GSTN Advisory dated 11.06.2025) ....
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.... Advisory on filing of Forms for Amnesty Scheme * GSTN has issued an advisory for filing of SPL-01 and SPL-02 where payment made through GSTR-3B and other cases in relation to auto-population of payment details in Table 4 of the forms. * In some cases, the payments details may not be accurately auto-populated in the applications filed by the taxpayers: (a) Amount paid through "payment towards demand order" functionality (b) Pre-deposit amount details (c) Payment made through GSTR-3B * In such cases, taxpayers have been advised to proceed with filing of waiver application as GST portal doesnt stop the taxpayers from filing the application in case wherever the payment details and dema....
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....nd amount are not matching. * It is also advised to upload the relevant payment information as attachments along with the online application for the verification by the jurisdictional officer. (Source: GSTN Advisory dated 12.06.2025)<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....