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:- 25-7-2025<br>The monsoon session of Parliament has begun from 21st July, 2025 and as such, GST Council meeting may now take place only after the session ends. Meanwhile, it is reported that MoF has initiated dialogue with major stakeholders / states to build up consensus so that reforms may be taken up in conducive environment. The reforms are expected in rates as well as for procedural simplification. It is reported that some of the gaming industry providers have received notices from GST department for non-payment of GST on cash backs and bonuses which they offer to the players. This is at a time when the industry is looki....
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....ng at Apex Court to resolve rate and retrospective levy issues. The matter is posted for 25th July, 2025 for further hearing. The industry has submitted that the levy of GST @ 28% appears to be fundamentally flawed and contrary to legal framework. The data of GST collection / refund for Q1 of current fiscal reveal that GST refunds have gone up from Rs. 59,720 crore in 2023-24 to Rs. 79,831 crore in 2025-26. GSTAT which is expected to commence its sittings soon, has prescribed dress code for its members-judicial / technical and male / female. GSTN has been issuing advisories to further improve and upgrade procedural requirements and filings. These inter alia, includes advisories on GSTR 3A notices to cancelled composition dealers, reportin....
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....g values in GSTR-3B, security enhancements, filing of appeal against amnesty waiver scheme (SPL-07) etc. The commencement of GSTAT, Appellate Tribunal under GST Law is eagerly awaited as we witness pouring in of names of newly selected members for State Benches. Appeal against waiver order enabled * GSTN portal has now enabled to file appeal against waiver order (SPL-07) under section 128A of CGST Act, 2017. * Taxpayers are now allowed to file Appeal applications (APL 01) against SPL 07 (Rejection) Order. * To file Appeal Application against SPL-07 orders, following navigation shall be followed: * Go to: Services ? User Services ? My Application * Select Application Type as: "Appeal to Appella....
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....te Authority" * Click on New Application * In the application form, under Order Type, select: "Waiver Application Rejection Order" and enter all the relevant details. After entering the details, Please proceed with filing of appeal. * It may be noted that the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal. Taxpayers are therefore advised to exercise due caution while filing such appeals. * If any taxpayer does not want to file appeal against "waiver application rejection order" but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking. The option for fil....
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....ing of undertaking is available under "Orders" section in "Waiver Application" case folder. (Source: GSTN Portal dated 16.07.2025) Advisory on upcoming security enhancements GSTN issued an advisory for upcoming enhancements to strengthen data security and improve transparency to the taxpayers who interact with the GST system using Application Suvidha Providers (ASP) namely: * Email and SMS notification service to inform taxpayer upon every successful OTP consent access provided by taxpayer to the ASP. The taxpayers authorized signatory shall receive notification via email and/or SMS whenever ASP successfully obtains their consent, by providing OTP from the GST System, to access their data over APIs. * The notification would have fol....
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....lowing details: * Name of the ASP and the underlying GST Suvidha Providers (GSP) * Date and Time of the OTP Consent * Validity Period of the consent * The facility to view current and historic access gained by ASP/GSP and option to revoke any active consent is also being developed. * The taxpayer shall be able to access this after logging to their GST Common Portal dashboard. * Respective advisories to be issued to announce dates for availability of these functionalities. (Source: GSTN Advisory dated 17.07.2025) GSTN Advisory on reporting values (Table 3.2, GSTR-3B) * GSTN has issued an advisory on Table 3.2 of GSTR-3B in continuation to the earlier advisory ....
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....dated 11.04.2025 informing that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. * However, the implementation of this functionality was deferred earlier and table 3.2 was made editable in the interest of taxpayer's convenience and smooth filing of GSTR-3B. * GSTN has now once again proposed to re-introduce this functionality from July, 2025 tax period. * In case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods. * To ensure that GSTR-3B is filed accurately wit....
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....h the correct values of inter-state supplies, it has been advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations. Readers may also refer to FAQ's given in the said advisory. (Source: GSTN Advisory dated 19.07.2025) Advisory on GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers * GSTN has issued an advisory on GSTR-3A in relation to notices issued for non-filing of form GSTR 4 to the cancelled Composition Taxpayers / dealers. * As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in F....
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....orm GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cases where they were not applicable - including instances involving taxpayers whose registrations had been cancelled prior to the Financial Year 2024-25. * While this issue is currently under active examination, and the technical team is implementing appropriate corrective measures to ensure that such instances do not recur, GSTN has advised taxpayers who have either duly filed the relevant return or whose registrations were cancelled prior to the Financial Year 2024-25 to ignore these notices, as no further action is required on their part....
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.... in such cases. * Taxpayers may also raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution. (Source: GSTN Advisory dated 20.07.2025)<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....