Data retention limitation narrows portal access; implement regular downloads to preserve GST records for disputes and compliance.
A GST data archival policy will archive portal records older than the stated retention window, removing routine access to historic returns, ledgers, notices and related documents. Because such records are frequently required as evidence in assessments, prosecutions and appeals, taxpayers should download and locally retain GSTR 1, GSTR 3B, GSTR 2A/2B, annual return schedules including Table 8A, GSTR 9/GSTR 9C, ledgers, notices, refunds, appeal documents and reconciliation reports, and adopt monthly, quarterly and annual backup practices in both electronic and hard copy. (AI Summary)

GST show-cause notice time limits extended, treating genuine and fraud taxpayers equally for proceedings but different penalty ceilings.
A new GST provision replaces earlier assessment sections and centralises show-cause notices and demand orders from FY 2024-25, extending the window to issue notices and to pass orders thereafter. Proceedings will be initiated against both genuine and fraudulent taxpayers under the same procedural regime, with the only statutory difference being distinct maximum penalty ceilings for genuine versus fraud cases. The extended assessment period increases interest exposure and litigation risk for compliant taxpayers who must contest penalty classification to obtain the lower penalty ceiling. (AI Summary)

Input Tax Credit time-limit relaxation extends retrospective claim window and waives restriction for cancelled registrations.
The GST Council relaxed the time limit for availing Input Tax Credit by prescribing a deemed cutoff date for past financial years, permitting taxpayers who missed the original filing window to claim ITC within the revised period. It further directed that, for cases of cancelled GST registrations, the time-limit bar to claim ITC will be ignored where the relevant return is filed within a short period following revocation, thereby addressing demands raised on procedural non-compliance and reducing related litigation. (AI Summary)

Amnesty scheme for export obligation defaults allows redemption of Advance Authorization and EPCG licences on payment of saved customs duty.
A DGFT amnesty scheme allows redemption of Advance Authorization and EPCG licences for EO defaults by payment of saved Basic Customs Duty, Additional Customs Duty and Special Additional Customs Duty proportional to shortfall; interest is capped at 100% of Basic Customs Duty and no interest on ACD/SAD, with no penalties. Eligible categories include specified FTP-era authorizations and adjudicated or pending cases; exclusions cover investigations, fraud, misdeclaration, diversion, and instances where duty with interest is already paid. Applicants must apply online, self-assess via the Redemption Matrix, obtain RA confirmation, pay the required amount and submit proof to receive a discharge certificate. (AI Summary)

Input tax credit eligibility: address GST return scrutiny with para-wise reconciliation, documentary annexures and a hearing request.
A GST ASMT-10 scrutiny notice demands para-wise replies addressing reconciliation and information discrepancies; provide tabular reconciliation for outward supplies and cite relevant transitional guidance when excess input tax credit is questioned, emphasising self-assessment where statutory matching rules were not yet operative. Consolidate and annex supporting documents, request personal hearing if needed, and pursue administrative follow-up. A linked commentary critiques the imposition of recipient responsibility for supplier non-compliance as impractical and unfair, urging judicial resolution of the compliance burden allocation. (AI Summary)

Amnesty scheme for GST compliance enables revocation, capped late fee waivers and regularisation of export licence defaults.
The amnesty scheme allows eligible taxpayers to regularise GST and related foreign trade defaults within a defined opportunity by: revoking cancelled registrations (including certain pending or time barred appeals); waiving capped late fees for specified returns (GSTR 04, GSTR 9/9C, GSTR 10) upon filing; deeming withdrawal of best judgment assessment orders if valid returns are filed within the opportunity; and permitting AA/EPCG licence holders to redeem licences by paying proportionate saved customs duty plus prescribed interest for unfulfilled export obligations. (AI Summary)

Input tax credit time limit may bar claims after prescribed filing cutoff despite registration cancellation delays.
Restriction on availment of input tax credit under the statutory time limit bars entitlement for invoices or debit notes after the prescribed cut off or upon filing the annual return, which can prevent claiming ITC where GST registration is cancelled and revocation or appeal delays restoration; administrative relief to allow ITC in delayed returns after revocation would reduce litigation. A counterview asserts the restriction concerns invoice/debit note dates rather than late filing of periodic returns and suggests ITC may be claimable if invoices appear in auto populated records before the cut off despite later GSTR 3B filing. (AI Summary)