✅ Your Complete Guide to Filing the GSTR-9 Annual GST Return for FY 2024-25

GSTR-9 is one of the most crucial annual filings under the Goods and Services Tax (GST) framework. It presents a consolidated summary of a taxpayer’s outward supplies, inward supplies, input tax credit (ITC), taxes paid, and all reconciliations carried out throughout the year. For FY 2024-25, the GST portal has introduced several new validations, reporting updates, and system checks—making accuracy more important than ever for businesses and tax professionals.

This guide covers everything you need to know about GSTR-9, including its purpose, eligibility, due dates, detailed table-wise instructions, new FY 2024-25 changes, common errors, essential checklists, and expert recommendations for smooth and compliant filing.

1. What is GSTR-9?

GSTR-9 is the annual GST return that compiles:

  • The outward supply data reported in GSTR-1

  • Tax liability and ITC information furnished through GSTR-3B

  • Auto-populated details from GSTR-2B

  • Figures drawn from the taxpayer’s books of accounts

This annual summary acts as a comprehensive reconciliation statement and is a critical document during departmental audits, scrutiny reviews, and assessment proceedings.

2. Who Is Required to File GSTR-9?

The following categories of registered persons must file GSTR-9 for FY 2024-25:

  • Regular GST taxpayers

  • SEZ units and developers

  • Businesses with an annual turnover above ₹2 crore

Exempt from filing GSTR-9:

  • Composition taxpayers (who file GSTR-4 instead)

  • Input Service Distributors (ISD)

  • Non-resident taxable persons

  • Casual taxable persons

3. GSTR-9 Due Date for FY 2024-25

The deadline for submitting GSTR-9 for FY 2024-25 is 31st December 2025, unless extended by the government.

Delays can result in substantial late fees under Section 47 of the CGST Act—especially for businesses with higher turnover—making early reconciliation and preparation essential.

4. Key Updates in GSTR-9 for FY 2024-25

For FY 2024-25, the Government has introduced multiple new reporting sections and revised the structure of existing tables in GSTR-9. These updates are designed to strengthen reconciliation across books, GSTR-1, GSTR-3B, and GSTR-2B. They also help capture cross-year ITC movements more accurately and reduce mismatch-based notices.

1. New Table 6A1 – ITC of Earlier Year Claimed in FY 2024-25

Earlier, all ITC availed during the year was clubbed under a single Table 6A.
Now, a separate Table 6A1 has been introduced to disclose:

  • ITC relating to FY 2023-24

  • Claimed during FY 2024-25

  • Except ITC reclaimed under Rule 37 / 37A

This helps distinguish between current-year ITC vs. past-year ITC, improving audit accuracy.

2. Table 6A Split into 6A1 & 6A2

The earlier consolidated Table 6A now has:

  • 6A1: ITC pertaining to previous year but claimed now

  • 6A2: ITC relating exclusively to FY 2024-25

This split ensures clearer classification and reduces reconciliation errors.

3. Table 8A Revised – Displays Only FY-Specific Data

Table 8A will now show only those invoices that belong to FY 2024-25, even if the supplier reports them late (April–Oct 2025).

This helps avoid:

  • Unwanted mismatches

  • Wrong ITC eligibility assumptions

  • Errors during audit or scrutiny

4. New Table 8H1 – Import ITC Claimed in the Next FY

A new table 8H1 has been added to capture:

  • ITC on imports related to FY 2024-25

  • But claimed in FY 2025-26

This ensures accurate matching with ICEGATE and prevents excess ITC claims.

5. Table 9 Enhanced – Auto-Detects Tax Gaps

Table 9 has been redesigned with:

  • A new field for Total Tax Paid

  • A comparison field showing the difference between tax payable and paid

Any shortfall is flagged as pending liability, which may require payment via DRC-03.

6. Additional Breakups Added in Table 7 – ITC Reversals

Table 7 now separately shows reversals under:

  • Rule 37 (non-payment to supplier)

  • Rule 37A (mismatch-based reversals)

  • Rule 42 & 43 (proportionate & capital goods ITC)

  • Blocked ITC u/s 17(5)

Earlier, these were clubbed together; now they’re clearly segregated.

7. Updated Validations in Tables 10 & 11 – Amendments

Tables 10 & 11 still capture amendments relating to FY 2024-25 reported later, but with stronger validations:

  • Only correct-year amendments allowed

  • Wrong-year reporting will trigger errors or notices

8. Tables 12 & 13 – Tighter Cross-Year ITC Tracking

  • Table 12: ITC of FY 2024-25 reversed in FY 2025-26

  • Table 13: ITC relating to FY 2024-25 claimed in FY 2025-26

This ensures complete traceability of ITC movements across financial years.

9. New Excel Download – HSN-Wise Outward Supply Summary

A downloadable file for HSN-wise details of outward supplies is now available to simplify reporting and reduce manual errors.

✅ CBDT Introduces New Measures to Speed Up Tax Refunds and Simplify ITR Rectifications

The Central Board of Direct Taxes (CBDT) issued a notification on 27 October 2025, granting the Commissioner of Income Tax at the Centralised Processing Centre (CPC), Bengaluru, concurrent jurisdiction under Section 154 of the Income-tax Act, 1961.

This empowers the CPC to correct apparent errors in orders issued through the AO–CPC digital interface, significantly speeding up the resolution of mistakes related to tax credits, refunds, and interest calculations.

According to the notification, CPC can now rectify issues such as:

  • Non-consideration of prepaid tax credits (TDS/TCS/advance tax)

  • Errors in granting reliefs

  • Wrong computation of interest under Section 244A

  • Any tax/refund computation mistakes linked to AO-CPC processed cases

Where required, CPC may also issue demand notices under Section 156.

How This Change Benefits Taxpayers

Chartered Accountant (Dr.) Suresh Surana outlines the major advantages:

1. Much Faster Rectification of Errors

Previously, taxpayers had to wait for jurisdictional Assessing Officers to manually correct mismatches in TDS/TCS, advance tax, or refund computations—often causing long delays.

Now, CPC can directly fix such issues, resulting in quicker resolutions.

2. Reduced Administrative Delays

This move centralises Section 154 rectifications for AO-CPC cases, making the system more automated and less dependent on manual inter-departmental coordination.
This improves processing speed and reduces duplicated effort between AOs and CPC.

3. Timely and Accurate Refunds

Refund delays often stem from small computational errors or incorrect interest calculations.
With the CPC now authorised to correct these instantly, taxpayers can expect:

  • Faster release of refunds

  • Correct Section 244A interest

  • Fewer follow-ups and representations

4. Greater Transparency & Improved Compliance

Since rectifications will now run through CPC’s system-driven interface, taxpayers benefit from:

  • Better audit trails

  • Accurate reflection of all prepaid tax credits

  • Reduced scope for human error

  • Clearer communication and automated updates

Expert Insight

“This notification bridges the functional gap between assessment and processing, ensuring that genuine computational errors are corrected swiftly without requiring taxpayers to approach multiple authorities. It strengthens the government’s push for faceless, technology-driven, and taxpayer-friendly tax administration.”
— CA (Dr.) Suresh Surana

What CBDT Stated in the Notification

CBDT has directed that the Commissioner of Income Tax, CPC Bengaluru, shall exercise concurrent powers to:

1. Rectify Mistakes (Section 154)

Including issues related to:

  • Previously issued refunds

  • Omitted prepaid tax credits

  • Missed reliefs

  • Wrong 244A interest

  • Any computational errors affecting tax, refund, or demand

2. Issue Demand Notices (Section 156)

For cases where rectification results in tax payable.

3. Delegate Powers

The Commissioner may authorise:

  • Additional / Joint Commissioners to execute rectification functions

  • These officers may further authorise Assessing Officers for specific classes of cases or taxpayers

This ensures a structured, tiered flow of responsibility, enhancing accountability and efficiency.

Notification Reference

Notification No. 155/2025
F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I
(Effective immediately on publication in the Official Gazette)

Taxpayers to Benefit as CBDT Enables CPC Bengaluru to Accelerate Rectification & Refund Processing

Bengaluru — In a significant move aimed at improving the efficiency and accuracy of income-tax processing, the Central Board of Direct Taxes (CBDT) has empowered the Commissioner of Income Tax at the Centralised Processing Centre (CPC), Bengaluru, with enhanced authority to handle rectifications and issue demand notices under the Income-Tax Act.

Under this new directive, the CPC Bengaluru has been granted concurrent jurisdiction under Sections 120(1) and 120(2) of the Income-Tax Act, 1961. This will enable faster resolution of taxpayer issues such as incorrect tax computations, refund mismatches, or other technical errors.

According to a notification released by the Ministry of Finance, the Commissioner of Income-Tax at CPC Bengaluru can now:

  • Issue demand notices under Section 156

  • Rectify errors apparent on record under Section 154

These powers include correcting issues such as:

  • Wrongly computed refunds

  • Omission of prepaid taxes like TDS, TCS, or advance tax

  • Errors in considering relief under tax treaties

  • Mistakes in calculating interest under Section 244A

Delegation for Faster Processing

The notification also allows the Commissioner to authorise Additional or Joint Commissioners in writing, who may then assign specific rectification or follow-up functions to Assessing Officers.
This layered delegation is designed to:

  • Improve accountability

  • Speed up the workflow

  • Ensure timely resolution of taxpayer requests

By empowering CPC-Bengaluru to take up rectification tasks directly—earlier handled jointly by CPC and field officers—the government aims to strengthen its digital tax-administration framework and enhance taxpayer convenience.

The notification takes effect immediately upon publication in the Official Gazette.

Recent Extensions in Tax Deadlines

Earlier, CBDT had extended several key deadlines:

  • Return filing under Section 139(1) for applicable taxpayers moved from 31 October to 10 December 2025.

  • For assessees requiring an audit under clause (a) of Explanation 2 to Section 139(1):

    • Audit report due date was first extended from 30 September 2025 to 31 October 2025.

    • This “specified date” has now been further extended to 10 November 2025.

A formal notification for the latest extension will be issued separately.

Important EPF Changes Effective November 2025: What Employees Should Know

On October 15, 2025, the Ministry of Labour and Employment released an official statement via the Employees’ Provident Fund Organisation (EPFO), outlining the latest reforms to the Employees’ Provident Fund (EPF) and Employees’ Pension Scheme (EPS).
These updates, approved by the Central Board of Trustees (CBT), are designed to streamline withdrawal procedures, expand digital accessibility, and speed up claim processing, while continuing to protect employees’ retirement funds.
The announcement also aimed to clarify misconceptions spreading on social media and to inform both employers and employees about the real implications of these policy changes.

🔹 Major Highlights from the EPFO Press Release

a) Streamlined EPF Withdrawal System
Previously, EPF members had to follow separate rules for different partial withdrawal purposes such as marriage, medical needs, education, or home purchase.
The new unified withdrawal framework brings all these under one simplified set of rules. It now:

  • Permits withdrawals from both employee and employer contributions (including interest).

  • Reduces the minimum service period to just 12 months, compared to 5–7 years earlier.

  • Introduces uniform eligibility criteria across all withdrawal categories.

This integrated model eliminates the confusion caused by multiple provisions and makes the withdrawal process easier to understand and apply.

b) Access to Employer’s Contribution Made Easier
A major policy update now allows members to withdraw from the employer’s share as well, under certain approved conditions.
Eligible individuals can withdraw up to 75% of their total accumulated balance for needs such as housing, medical treatment, or during periods of unemployment.

This change provides greater financial flexibility for employees, especially in emergency situations, while still keeping a portion of funds reserved for post-retirement security.

c) Safeguards to Protect Retirement Corpus
Even with relaxed withdrawal norms, EPFO has introduced safeguards to preserve long-term savings.
Under the Employees’ Pension Scheme (EPS), the waiting period for final settlement has been increased from 2 months to 36 months after an employee leaves service.

This aims to discourage premature full withdrawals and promote a more sustainable retirement corpus.

d) Faster Claims & Digital-First Processing
EPFO’s new reforms also prioritize efficiency and technology adoption. Key enhancements include:

  • Increasing the auto-settlement limit for advance claims from ₹1 lakh to ₹5 lakh.

  • Streamlining claim verification with fewer documents.

  • Enabling UAN and Aadhaar-based digital processing for most claims and transfers.

  • Reducing reliance on employer verification, allowing direct claim handling via the EPFO portal.

Together, these initiatives aim to make EPF services faster, more transparent, and user-friendly.

e) Clarification on Social Media Rumors
The October 2025 EPFO press release also addressed misinformation circulating online about complete EPF withdrawals.
It clarified that:

  • There is no general permission for full withdrawal of EPF while still employed.

  • 100% withdrawal is only allowed upon retirement or under specific eligible cases.

  • Members should only rely on official EPFO and Ministry notifications for authentic updates.

This clarification was issued to prevent confusion and ensure members understand the genuine scope of the new rules.

🔹  Practical Guidance & Implementation Checklist

For Employees / EPF Members

  • Ensure that you have completed a minimum of 12 months of continuous employment before submitting a withdrawal request.

  • Under the revised framework, both the employee and employer shares of the fund can be withdrawn, provided the conditions are met.

  • Retain a sufficient balance in your EPF account to continue earning interest and to strengthen your long-term savings.

  • Members covered under EPS-95 should note that final pension withdrawal can only be initiated after 36 months from the date of leaving service.

  • Use your UAN-linked Aadhaar credentials for faster and smoother online claim submission and tracking.

For Employers / Establishments

  • Make sure that ECR filings and monthly contributions are submitted promptly to avoid delays in employee claim processing.

  • Communicate with employees about the revised withdrawal norms and associated limitations.

  • Keep all employee details updated and verified on the EPFO portal, including KYC, Aadhaar, PAN, and bank information.

  • Since employer contributions are now partially withdrawable, reconcile monthly contributions carefully to ensure accuracy in employee balances.

 

November 2025 Compliance Calendar: All GST, Income Tax & MCA Due Dates Explained

November 2025 brings a packed compliance schedule for businesses and professionals alike.
This month combines several overlapping deadlines — from GST returns and Income Tax audits to annual filings under the MCA.
To ease the pressure on taxpayers and corporates, authorities have granted notable extensions and relaxations, particularly concerning audit-related filings and MCA compliances.

🔹 1. MCA / ROC Compliances (As per Latest Relaxation)

✅ Revised Filing Deadlines
The Ministry of Corporate Affairs (MCA) has granted an extension for submitting AOC-4, AOC-4 XBRL, AOC-4 CFS, AOC-4 NBFC (Ind AS), and MGT-7 / MGT-7A forms for FY 2024–25.
Companies can now file these forms till 31 December 2025 without incurring any additional filing fees.
This move is intended to facilitate a smoother transition to the new MCA V3 e-form system and reduce last-minute filing congestion on the portal.

⚠️ Note:
This relaxation applies only to filing fees and does not extend the AGM due date. All companies must have conducted their AGM within the prescribed period (typically by 30 September 2025). The waiver covers late fees only, not the delay in AGM itself.

📋 Professional To-Do List

  • Submit all AOC and MGT forms by 31 December 2025 to utilize the relaxation.

  • Make sure AGM minutes, board resolutions, and financial statements are properly finalized and signed before uploading.

  • If the AGM was not held on time, guide your client to apply for condonation or file compounding as per law.

🔹2. Income Tax Due Date Extension — CBDT Circular No. 15/2025

The Central Board of Direct Taxes (CBDT) has provided much-needed relief to taxpayers by extending key Income Tax compliance deadlines for the Assessment Year 2025–26.
This move comes after several professional associations and High Court interventions highlighted difficulties caused by portal issues and increased audit-reporting requirements.

✅ Revised Deadlines

Filing / Report Earlier Due Date Extended Due Date
Tax Audit Report (Form 3CA/3CB–3CD) 31 October 2025 10 November 2025
Income Tax Return (Audit Cases) 30 November 2025 10 December 2025

The CBDT has clarified that these extensions are intended to ease compliance pressure on businesses and professionals during the busy audit season.

⚙️ Key Action Points for Practitioners

  • Complete and upload Tax Audit Reports by 10 November 2025.

  • File Income Tax Returns for audit cases by 10 December 2025.

  • For Transfer Pricing cases, align Form 3CEB filing with the extended ITR deadline (expected 10 December 2025).

  • Reconcile all figures in AIS / TIS / Form 26AS before submission to avoid mismatch or notice generation.

These extensions give professionals some breathing room — but it’s crucial to plan filings early to avoid last-minute portal congestion.

🔹3.GST Compliance Deadlines for November 2025 (Covering October Transactions)

Th.e GST compliance calendar for November 2025 follows the regular filing cycle, covering returns related to October 2025. Businesses must ensure timely submission to avoid late fees and interest.

Form Purpose Due Date
GSTR-7 TDS under GST 10 November 2025
GSTR-8 TCS by E-commerce Operators 10 November 2025
GSTR-1 Details of Outward Supplies (Monthly Filers) 11 November 2025
GSTR-5 / GSTR-6 NRTP / ISD Returns 13 November 2025
GSTR-3B Monthly Summary Return & Tax Payment 20 November 2025
PMT-06 Monthly Payment for QRMP Taxpayers 25 November 2025

📋 Action Points for Professionals

  • Review and reconcile October invoices before filing GSTR-1.

  • Match Input Tax Credit (ITC) from GSTR-2B prior to submitting GSTR-3B.

  • Ensure QRMP taxpayers complete their PMT-06 payments by 25 November 2025.

  • Begin early reconciliation for FY 2024–25 annual filings — GSTR-9 and GSTR-9C are due by 31 December 2025.

 

Bombay High Court overturns AI-generated income tax notice, terms process unjust to taxpayer

The Bombay High Court noted that the Income Tax Department had relied on artificial intelligence (AI) to cite three fabricated judicial precedents and issued a tax notice involving ₹22 crore of alleged income. Upon review, the Court observed that no such rulings actually exist and questioned how the department obtained these so-called judicial references. The Bench remarked, “In today’s age of Artificial Intelligence, there is often a tendency to trust system-generated results. However, when exercising quasi-judicial powers, such AI-generated information should never be accepted blindly but must be properly verified before use — otherwise, errors like this are bound to occur.”

Ultimately, invoking its authority under Article 226 of the Constitution, the Bombay High Court quashed the notice, remanded the matter back to the assessing officer, and directed that a fresh notice be issued with clear and specific findings. The Court further instructed that the taxpayer must be given a fair and reasonable opportunity to present their case.

Chartered Accountant (Dr.) Suresh Surana told ET Wealth Online that in this case (Writ Petition (L) No. 24366 of 2025), the taxpayer had challenged an assessment order passed under Section 143(3) read with Section 144B for AY 2023–24. The Assessing Officer (AO) had raised the taxpayer’s income from ₹3.09 crore to ₹27.91 crore, issuing a consequent tax demand under Section 156 and a penalty notice under Section 274 read with Section 271AAC.

The additions were made on two grounds:
(i) Disallowance of purchases worth ₹2.16 crore from Dhanlaxmi Metal Industries on the pretext that the supplier had not replied to a Section 133(6) notice; and
(ii) An addition of ₹22.66 crore for unsecured loans from directors, calculated on a “peak balance” basis.

According to Surana, the taxpayer argued that both additions violated principles of natural justice. Evidence was produced showing that the supplier had indeed responded to the Section 133(6) notice with confirmations, invoices, e-way bills, transport details, and GST filings before the assessment was concluded. As for the unsecured loans, the taxpayer contended that no show-cause notice was issued, no computation basis was shared, and the AO relied on three fictitious judicial rulings.

Surana noted that the Bombay High Court identified major procedural flaws and a serious breach of fairness, including:
— The supplier’s confirmation was on record but ignored, while the assessment order falsely stated otherwise.
— The AO relied on three judicial citations that did not exist, showing lack of due verification despite AI use.
— No explanation or working for the “peak balance” addition was shared, denying the assessee a chance to respond.

Given these lapses, the Court ruled that the assessment order violated due process and quashed the assessment, demand, and penalty notices. It directed the AO to issue a detailed show-cause notice with clear reasoning, provide a personal hearing, and ensure that any cited judicial rulings are real and verified before being used.

Surana added that the High Court rightly exercised its writ jurisdiction under Article 226 since the case involved a complete breakdown of procedural justice, not just minor technical errors.

Mihir Tanna, Associate Director at S.K. Patodia LLP, highlighted that the ruling underscores two key principles — confirmation by third parties and the right to be heard. When a transaction’s authenticity is questioned, confirmations from the counterparty strengthen the taxpayer’s case. Likewise, denying an assessee a chance to present their explanation breaches natural justice.

How Did the Case Originate?

The matter originated when the taxpayer approached the Bombay High Court through a Writ Petition, contesting an Assessment Order issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961, dated March 27, 2025, for Assessment Year 2023–24.

As per the challenged assessment, the Income Tax Department had increased the taxpayer’s total income to ₹27.91 crore, as opposed to ₹3.09 crore originally reported in his Income Tax Return (ITR). Alongside, the Notice of Demand issued under Section 156 was also disputed in the petition.

Upon examining the assessment order, the High Court observed that the tax officer had made two major income additions. The first was a disallowance of purchases worth ₹2.15 crore from a supplier company on the grounds that it had failed to respond to a Notice under Section 133(6). The second addition related to unsecured loans from directors, where a peak balance of ₹22.66 crore was added to the taxpayer’s income.

The Court remarked, “Even the opening balance was taken into account while making this addition, and to justify it, reliance was placed on certain judicial rulings.”

Bombay HC Rules Assessment Order Unjust: Natural Justice Overlooked

The Bombay High Court observed that after carefully examining the documents and hearing both sides, it became evident that the Assessment Order had been issued in clear violation of the principles of natural justice.

Regarding the first income addition, the Court noted that the tax authorities proceeded without considering the supplier’s reply to the Notice issued under Section 133(6). The taxpayer had attached, on page 568 of the petition, a copy of the notice dated March 4, 2025, addressed to the supplier, asking for detailed information to be furnished by March 5, 2025.

The Court further stated: “The concerned supplier submitted a detailed response on March 8, 2025, which can be found at page 571 of the petition. In that reply, the supplier not only confirmed the transaction but also submitted supporting evidence such as invoices, e-way bills, transport receipts, and GST returns. This response, along with the enclosures, spanned nearly 100 pages.”

The High Court emphasized that this reply was available well before the disputed assessment order was finalized.

The bench remarked: “It is clear that this crucial piece of evidence, though present on record, was ignored by the assessing officer. The order even stated that ‘no such reply was filed.’ In the department’s affidavit-in-reply, an apology has now been offered for the oversight.”

Bombay HC Warns Tax Department Against Blind Reliance on AI

The Bombay High Court, while examining the second issue regarding the addition of peak balances on loans from directors, observed that the tax officer had included the opening balance while computing the peak balance. To justify this, the officer relied upon three judicial decisions.

However, the Court pointed out that these cited rulings were entirely fictitious and had no existence. It questioned the tax department on how such references were obtained. The Court remarked: “In this age of Artificial Intelligence (AI), officials tend to depend heavily on the results produced by such systems. Yet, when performing quasi-judicial duties, one must not rely blindly on AI outputs. Each result should be properly verified before being used, or errors like this will occur.”

The Court further noted that the taxpayer had been left completely unaware of how the figures for the additions were determined. No workings, basis, or show-cause notice had been shared with the petitioner before finalizing the addition of peak balances.

The Bombay High Court concluded: “The taxpayer’s grievance in this regard is absolutely justified.”

Bombay High Court’s Final Verdict

The Bombay High Court concluded that, given the specific circumstances of this case, it would be inappropriate to direct the petitioner to pursue alternate legal remedies. The Court held that this was a suitable matter for exercising its powers under Article 226 of the Constitution of India.

Accordingly, the Court set aside and annulled the Assessment Order issued under Section 143(3) read with Section 144B of the Income Tax Act dated March 27, 2025, for AY 2023–24. It also quashed the related Notice of Demand under Section 156 and the Show-Cause Notice for penalty under Section 274 read with Section 271AAC, both dated March 27, 2025.

The matter has been remanded to the Assessing Officer (AO) with clear directions to issue a fresh show-cause notice, explicitly mentioning the basis of any proposed additions or disallowances. The AO must provide the taxpayer with a fair opportunity to respond, adequate time to file a written reply, and a personal hearing before issuing the final assessment. If the department intends to rely on any judicial precedents, such references must be communicated to the petitioner at least seven days in advance. The fresh order should be a well-reasoned speaking order addressing every contention raised by the taxpayer and must be completed by December 31, 2025.

The Court further clarified that it has not expressed any opinion on the merits of the income additions or disallowances made earlier, and all rights and arguments of both parties remain preserved.

Finally, the writ petition was disposed of in these terms, with no order as to costs. The judgment will bear a digitally signed copy from the Private Secretary or Personal Assistant of the Court, and parties may act upon an authenticated digital version transmitted via email or fax.

GST Registration: Required Documents Guide

Introduction

Getting your business registered under GST is one of the first steps toward becoming a compliant and recognized enterprise in India. Whether you’re starting a new venture, expanding operations across states, or selling through e-commerce platforms, GST registration provides you with a unique identification number (GSTIN) to legally collect and remit taxes.

To make the process hassle-free, it’s important to know exactly which documents are required before you apply. Below is a complete list of documents you’ll need for GST registration based on your business type.

🔹 1. Basic Documents Required for All Applicants

Regardless of the business type, the following documents are mandatory for GST registration:

Document Type Purpose / Description
PAN Card Permanent Account Number of the applicant — individual, company, or firm.
Aadhaar Card Mandatory for Aadhaar authentication of the proprietor, partners, directors, or authorized signatory.
Photograph Passport-size photo of the proprietor, partner, director, or trustee.
Proof of Business Address Based on ownership type — ownership, rent, lease, or shared premises. Examples: Rent Agreement with NOC from owner, Electricity Bill, or Property Tax Receipt.
Digital Signature (DSC) Compulsory for Companies and LLPs for verification. Other entities may use EVC (OTP) for authentication.

🔹 2. Proof of Business Place

The document required for business address proof depends on the nature of property ownership:

Ownership Type Documents Required
🏠 Owned Property • Latest Property Tax Receipt, or
• Electricity Bill, or
• Municipal Khata Copy
🏢 Rented / Leased Property • Rent Agreement or Lease Deed (in business or applicant’s name), and
• Electricity Bill or Property Tax Receipt of the owner
🤝 Shared Premises • Consent Letter or No Objection Certificate (NOC) from the owner, and
• Supporting ownership proof (e.g., Electricity Bill or Property Tax Receipt)

🔹 3. Business Type-Wise Documents

Business Type Documents Required
🧑‍💼 (A) Proprietorship Firm • PAN and Aadhaar of proprietor
• Photograph of proprietor
• Proof of business address
👥 (B) Partnership Firm / LLP • Partnership Deed or LLP Agreement
• PAN of firm / LLP
• PAN & Aadhaar of all partners/designated partners
• Photographs of all partners
• Proof of business premises
• Authorisation Letter / Board Resolution appointing authorised signatory
🏢 (C) Private Limited / Public Limited Company • Certificate of Incorporation (CIN) issued by MCA
• Memorandum (MOA) & Articles of Association (AOA)
• PAN of company
• PAN & Aadhaar of all directors
• Board Resolution authorising a director as authorised signatory
• Digital Signature Certificate (DSC) of authorised signatory
• Proof of principal place of business
🙏 (D) Trust / Society / NGO • Registration certificate of trust/society
• PAN of entity
• PAN & Aadhaar of trustees/office bearers
• Proof of business address
• Authorisation letter for authorised signatory

🔹 4. Additional Documents (If Applicable)

Situation Additional Documents Required
🏭 SEZ Unit / Developer SEZ Letter of Approval issued by Government of India
🧾 Casual Taxable Person Valid ID proof, details of business, and estimated turnover
🌍 Non-resident Taxable Person Passport and proof of business in India
🛒 E-commerce Seller Agreement with e-commerce operator (if applicable)

🔹 5. Aadhaar Authentication (Mandatory Since 2020)

  • Aadhaar authentication is mandatory for all individuals such as proprietors, partners, or directors.

  • It enables fast-track approval within 3 working days under the simplified registration process (Rule 8 & 9).

  • Failure to authenticate Aadhaar may lead to physical verification of business premises by the department.

🔹 6. Document Upload Guidelines

📂 Accepted Formats: Upload files only in PDF or JPEG format. Each file should not exceed 1 MB.
🧾 Clarity Matters: Make sure all scanned copies are readable and details are visible without blur or shadow.
🪪 Name Consistency: The name on your uploaded documents must match exactly with the name on your PAN and Aadhaar records.
💡 Utility Proof Validity: Upload a recent utility bill (issued within the last 2 months) for address verification.
🏷️ Business Name Accuracy: Ensure your trade name or business name matches your PAN registration. If different, specify clearly in the application.
🔐 Digital Verification: Use the Digital Signature Certificate (DSC) or EVC OTP carefully during submission to avoid rejection.

 

 

 

 

 

 

 

GST Registration Made Faster! Small Businesses Can Now Get GST Number Within 3 Days Under New Rule 14A

🧾 Simplified GST Registration Under Rule 14A (Effective from 1st November 2025)

Starting 1st November 2025, the Government has rolled out a streamlined GST registration process under Rule 14A of the CGST Rules, 2017 — designed to make registration quicker and more efficient for small and low-risk businesses.

Under this new mechanism, eligible applicants can now receive auto-approval of their GST registration within 3 working days, significantly cutting down on manual scrutiny and long processing times.

🔍 Understanding Rule 14A

Rule 14A introduces a simplified and optional registration pathway for businesses whose monthly Input Tax Credit (ITC) to be passed on is ₹2.5 lakh or less.

When applying for GST registration, applicants will now see a new choice on the GST portal:

👉 “Apply under Rule 14A – Yes / No”

Selecting “Yes” enables the applicant to register through the fast-track approval system, ensuring quicker processing and minimal manual intervention.

🧾 Purpose Behind Rule 14A

The Rule 14A Scheme has been introduced with the following objectives:

  • ⚡ Speed up GST registration by simplifying procedures and reducing waiting time.
  • 🎯 Prioritize scrutiny only for high-risk or suspicious registrations.
  • 🤝 Support small and genuine businesses by offering hassle-free registration.
  • 🚀 Enhance ease of doing business and cut down compliance pressure for startups and MSMEs.

🧑‍💼 Who Can Apply Under Rule 14A?

You are eligible for registration under this scheme if you meet all of the following criteria:

  • 💰 The total ITC to be passed on does not exceed ₹2.5 lakh per month.

  • 🧾 Your business is classified as low-risk by the GST system analytics.

  • ✅ Aadhaar verification of the applicant has been successfully completed.

  • 🆕 The application is for a new GST registration, not for modification or re-registration.

📌 Note: Choosing Rule 14A is optional. Businesses with higher ITC or complex operations can continue with the standard registration process.

⚙️ Salient Features of the Revised GST Registration Process

Particulars Earlier System New Rule 14A System
⏱️ Processing Time Up to 7 working days (may extend if verification needed) Auto-approval within 3 working days for eligible applicants
🏢 Physical Verification Conducted frequently Required only if system flags risk
💰 Eligibility Limit No fixed threshold Applicable when ITC to be passed ≤ ₹2.5 lakh/month
🪪 Aadhaar Authentication Optional in some cases Compulsory for all applicants
👥 Target Applicants All categories of taxpayers Small and low-risk businesses
🔎 Scrutiny Level Standard departmental review Limited scrutiny through system-based checks

📌 Steps to Apply under Rule 14A

1️⃣ Visit the GST Portal and open the New Registration (Form Part A) section.
2️⃣ Select “Yes” when prompted — “Do you want to register under Rule 14A?”
3️⃣ Complete Aadhaar authentication instantly using OTP verification.
4️⃣ Fill in all required details — business, bank account, place of business, and upload supporting documents.
5️⃣ Once submitted, your application will be auto-approved within 3 working days, provided you meet eligibility conditions.
6️⃣ If you choose “No”, your registration will proceed through the standard verification and approval route.

🧮 Example

Suppose Ms. Neha plans to open a small garment wholesale business with projected monthly sales of ₹ 12 lakh, primarily supplying to registered buyers (B2B).
Her output GST liability on these sales comes to about ₹ 2.1 lakh per month.

Because the ITC passed on is below ₹ 2.5 lakh per month, Ms. Neha qualifies for registration under Rule 14A.
After completing Aadhaar verification, her GST registration will be auto-approved within 3 working days, without any physical verification.

⚠️ Important Things to Remember

  • Aadhaar authentication is compulsory to avail this simplified registration route.
  • The ₹ 2.5 lakh limit applies only to ITC passed on, not to overall turnover or sales.
  • This facility is meant only for fresh registrations, not amendments or re-registrations.
  • If your ITC later exceeds ₹ 2.5 lakh per month, your account may move to the standard verification process.
  • While registration is faster, all regular GST compliances—such as return filing, invoicing, payments, and audits—remain mandatory.
  • Any false declaration or misuse of this scheme can result in cancellation of GSTIN or further departmental scrutiny.

💡 Why Rule 14A Is Important

The introduction of this rule highlights the government’s focus on:

  • Streamlining GST registration for honest and compliant small businesses.
  • Leveraging data analytics to identify and fast-track low-risk applicants.
  • Enhancing compliance efficiency while cutting down manual delays and intervention.
  • Empowering startups and MSMEs by promoting faster onboarding and greater ease of doing business.

📅 Effective Date

The simplified GST registration system under Rule 14A will come into effect from 1st November 2025.
New applicants registering on or after this date can choose this route if they meet the eligibility criteria for small or low-risk businesses.

IMS to Auto-Populate Import Details in GSTR-2B Starting November 2025

The Invoice Management System (IMS) — a key technological reform under GST — was launched on the GST portal starting with the October 2024 tax period.

It enables taxpayers to view, monitor, and act on invoices uploaded by their suppliers through GSTR-1 / 1A / IFF, promoting greater transparency and facilitating accurate Input Tax Credit (ITC) reconciliation.

Building on this digital advancement, the GSTN has now expanded IMS to also capture “Import of Goods” details, providing taxpayers with a unified platform to manage both domestic and import transactions seamlessly.

🌍 New Addition: Import of Goods Integrated into IMS

The IMS Dashboard on the GST portal now features a dedicated section called “Import of Goods.”

This update links Bill of Entry (BoE) data — submitted by importers to Customs during goods import — directly with the IMS, allowing taxpayers to view, verify, and reconcile import details effortlessly within the same platform.

The enhancement will be effective from the October 2025 tax period, enabling smoother integration of Customs and GST data for improved compliance and accuracy.

🔍 Highlights of the Enhanced IMS Functionality

1️⃣ Auto-Fetch of Import Information
The GST portal will now automatically pull Bill of Entry (BoE) data directly from the ICEGATE Customs system, capturing all goods imported by the taxpayer.
This includes:

  • Imports originating from outside India, and

  • Supplies received from Special Economic Zones (SEZs).

2️⃣ New User Controls for Import Entries
Taxpayers can now review each BoE record and mark it as Accepted, Rejected, or Pending, similar to how supplier invoices are handled in IMS.
These actions will help ensure that Input Tax Credit (ITC) on IGST paid for imports is reflected accurately in their records.

3️⃣ Deemed Acceptance Mechanism
If a taxpayer doesn’t take any action on an import entry before the GSTR-2B generation date, it will automatically be treated as “deemed accepted.”
This avoids disruption in ITC flow due to oversight or delayed action.

4️⃣ Auto-Sync with GSTR-2B
Once actions are finalized, the GSTR-2B statement will be auto-generated on the 14th of the following month, following the regular timeline.
As a result, taxpayers will now get a consolidated view of both domestic and import-related transactions within a single GSTR-2B summary.

🧾 Example: Import Data Integration in Action

Consider TechNova Instruments Ltd., a Delhi-based company importing precision sensors from Germany in November 2025.

When the shipment lands, TechNova files a Bill of Entry (BoE) through the ICEGATE Customs system.
Within a short time, the same BoE details — including IGST paid, port of import, and invoice number — automatically appear in the company’s IMS dashboard under the “Import of Goods” tab on the GST portal.

TechNova can then:

  • ✅ Approve the entry if all information matches its internal purchase records.

  • ❌ Decline the entry if it belongs to another importer or contains discrepancies.

  • ⏳ Mark Pending to verify the shipment details later.

If no action is taken before 14th December 2025, the system will auto-confirm the entry, ensuring the IGST credit appears in GSTR-2B for November 2025.

📈 Benefits of Import Data Integration in IMS

The inclusion of import data within the Invoice Management System (IMS) marks a major leap forward for taxpayers managing both domestic and international transactions.

✅ Key Advantages:

  • 📊 Unified View: Access both domestic purchase invoices and import Bills of Entry (BoEs) from a single dashboard.

  • 🔍 Error-Free Matching: Eliminates discrepancies between GST and Customs data.

  • 💰 Accurate ITC Tracking: Ensures seamless reflection of IGST paid on imports in GSTR-2B.

  • ⚙️ Simplified Reconciliation: Minimizes manual effort, reducing human error and compliance delays.

  • 🌐 Enhanced Transparency: Strengthens cross-border compliance and promotes trust in tax data accuracy.

⚠️ Key Takeaways for Taxpayers

  • 🗓️ Effective Date: The new IMS import feature comes into force from the October 2025 tax period.

  • 📋 Regular Monitoring: Taxpayers should frequently review their IMS dashboard to verify newly fetched Bill of Entry (BoE) records.

  • 🚫 Deemed Acceptance Rule: If no action is taken on a BoE record before the GSTR-2B generation date, it will be auto-marked as accepted — so ensure any incorrect import entries are rejected in time.

  • 🧾 Unified GSTR-2B: From now on, GSTR-2B will automatically include import data along with domestic invoices, generated on the 14th of every month.

  • 🌐 SEZ Imports Included: This functionality also covers imports from Special Economic Zones (SEZs).

📆 Implementation Schedule

Particulars Implementation Month Key Action
IMS introduced on GST Portal October 2024 Supplier invoices made available for taxpayer action
Import of Goods section added October 2025 Bills of Entry (BoE) data integrated into IMS
Deemed Acceptance rule applies November 2025 onwards Unactioned BoE records automatically marked as accepted
Unified GSTR-2B generation From 14th November 2025 GSTR-2B will reflect both domestic and import transactions

📢 Essential Steps for Taxpayers

✅ Keep a close watch on your IMS dashboard each month for new import entries.
✅ Verify every Bill of Entry (BoE) appearing in the system to ensure your import-related ITC is accurate.
✅ Match import details with records available on the ICEGATE portal to confirm correctness.
✅ Take timely action — approve, dispute, or hold entries well before the 14th of the following month to avoid automatic acceptance.
✅ Treat the IMS as a single compliance hub for managing both domestic and import purchase data effectively.

🎯 Core Insight

From October 2025 onward, import transactions will seamlessly appear in the Invoice Management System (IMS) on the GST portal.
Each import record can be reviewed, confirmed, or flagged by the taxpayer, and the system will then auto-generate GSTR-2B on the 14th of the next month, combining both domestic and import information in a single, reconciled summary.

CBDT Notifies Revised Deadlines for Tax Audit and Income Tax Return Filing for AY 2025–26 (FY 2024–25)

🔔 Important Update
The Central Board of Direct Taxes (CBDT) has announced an extension of the filing deadlines for Tax Audit Reports and Income Tax Returns (ITR) for Assessment Year 2025–26, offering significant relief to taxpayers and professionals alike.

This extension follows multiple representations from professional associations and directives from various High Courts, acknowledging the difficulties caused by portal glitches, increased compliance workload, and concurrent statutory deadlines during the festive period.

📄 Revised Compliance Deadlines — At a Glance

Compliance Previous Due Date New Extended Date Applicable To
Tax Audit Report (Form 3CA/3CB & 3CD) 31st October 2025 10th November 2025 Taxpayers whose accounts are subject to audit under the Income-tax Act
Income Tax Return (ITR) — Audit Cases 31st October 2025 10th December 2025 Assessees covered under clause (a) of Explanation 2 to Section 139(1)
Transfer Pricing Audit / Report (Form 3CEB u/s 92E) No Change No Extension Granted Assessees engaged in international or specified domestic transactions

🧾 Official Announcement — CBDT Press Release Highlights

According to the Central Board of Direct Taxes (CBDT):

“The due date for filing the Return of Income under Section 139(1) of the Income-tax Act, 1961, for the Assessment Year 2025–26 — earlier fixed as 31st October 2025 for assessees specified under clause (a) of Explanation 2 — has been extended to 10th December 2025.

Further, the ‘specified date’ for furnishing the Tax Audit Report for the Previous Year 2024–25 (AY 2025–26) has been extended to 10th November 2025.”

This move comes after several representations from professional bodies like ICAI and BCAS, and directions from various High Courts — including Gujarat, Punjab & Haryana, and Rajasthan — which emphasized the need for additional time due to technical issues, heavy filing loads, and overlapping compliance schedules.

🎯 Overview of the Extensions

✅ Tax Audit Report (Form 3CD) — Deadline moved from 31st October to 10th November 2025
✅ ITR Filing for Audit Cases — Due date extended from 31st October to 10th December 2025
❌ No change in deadlines for Transfer Pricing (TP) reports or filings under Section 92E

💼 Who Can Avail the Extended Deadlines

The CBDT’s extension offers relief to:

  • Businesses and professionals covered under Section 44AB and liable for a tax audit.

  • Companies and partnership firms required to finalize and submit audited financial statements before ITR filing.

  • Audit and assurance assessees struggling with portal performance issues and heavy compliance workloads during the festive season.

⚠️ Note: Entities with Transfer Pricing (TP) audits under Form 3CEB will not benefit from this relaxation — their due date remains unchanged.

💡 Impact Overview

The revised timelines bring much-needed breathing space for both taxpayers and professionals:

  • 🗓️ 40 extra days granted for filing ITRs in audit cases and 10 more days for submitting audit reports.

  • 👨‍💼 Reduces last-minute rush and technical glitches for Chartered Accountants managing multiple statutory filings.

  • ✅ Promotes greater accuracy in reporting while minimizing exposure to penalties under Sections 234A, 234F, and 271B for delayed compliance.

⚠️ No Extension for Transfer Pricing (TP) Filings

The CBDT has confirmed that no relaxation applies to Transfer Pricing (TP) Reports filed in Form 3CEB.
These must continue to be submitted by the original deadline — 31st October 2025.

📌 Important Reminder:
Taxpayers involved in international or specified domestic transactions should complete their Form 3CEB filing on time to avoid penalties under Section 271BA, which may be levied for delayed submission.

🧮 Consequences of Missing the Revised Tax Deadlines

Nature of Default Applicable Section Levy / Fine
Late submission of Tax Audit Report Sec. 271B Penalty up to ₹1.5 lakh or 0.5% of turnover, whichever is lower
Delay in filing Income Tax Return (ITR) Sec. 234F ₹5,000, reduced to ₹1,000 if total income does not exceed ₹5 lakh
Failure to submit Transfer Pricing Report (Form 3CEB) Sec. 271BA Fixed penalty of ₹1,00,000