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GST Amnesty Scheme (u/s 128A): Submit Your Application Before 31st March 2025

GST Amnesty Scheme for FY 2017-18, 2018-19 & 2019-20

The Goods and Services Tax (GST) Amnesty Scheme has been introduced to provide relief to taxpayers with pending tax liabilities and legal proceedings from the financial years 2017-18, 2018-19, and 2019-20. This scheme allows taxpayers to settle their tax dues with reduced penalties and interest, provided they comply with the stipulated conditions within the prescribed timelines. Below is a comprehensive guide to the GST Amnesty Scheme based on the procedural forms and stages outlined in the reference table.

1. Understanding the Amnesty Forms and Stages

The GST Amnesty Scheme involves multiple forms based on the stage of litigation or proceedings. These forms guide taxpayers on the actions required to avail of amnesty and settle their tax dues.

(A) Forms and Stages of Amnesty

SPL-01: Application for Amnesty When Show Cause Notice (SCN) Issued, Order Pending

  • Taxpayers must submit SPL-01 along with DRC-03 and withdraw any pending writ orders within one month.
  • Payment of Tax deadline: 31st March 2025
  • Amnesty application to be filed within 3 months, i.e., by 30th June 2025.
  • Relevant Section & Rule: Section 128A(1)(a), Rule 164(1)

SPL-02: Application for Amnesty When Order-in-Original (OIO) Issued, Appeal Not Filed

  • Taxpayers must submit SPL-02 and ensure that tax payments are reflected in the Electronic Liability Ledger.
  • Payment of Tax deadline: 31st March 2025
  • Amnesty application to be filed within 3 months, i.e., by 30th June 2025.
  • Relevant Section & Rule: Section 128A(1)(b), Rule 164(2)

SPL-02: Application for Amnesty When Order-in-Appeal (OIA) Issued

  • If payments were made via DRC-03, taxpayers must file DRC-03A to offset the already paid amount.
  • Payment deadline: 31st March 2025
  • Amnesty application to be filed within 3 months, i.e., by 30th June 2025.
  • Relevant Section & Rule: Section 128A(1)(c), Rule 164(2)

SPL-02: Application for Amnesty When OIA Converted from 74 to 73 by Higher Authorities (FAA/GSTAT/HC/SC)

  • Taxpayers must file APL-1W (Appeal withdrawal order) within 1 month.
  • Payment deadline: Within 6 months from the date of conversion order.
  • Relevant Section & Rule: Proviso to Section 128A(1), Rule 164(2)

SPL-03: Notice When Application Under Section 128A Is Liable for Rejection

  • Issued by the proper officer when the application does not meet the eligibility criteria.
  • Show Cause Notice (SCN) to be issued within 3 months from the date of receipt of application.
  • Relevant Rule: Rule 164(8)

SPL-04: Reply to Show Cause Notice (SCN)

  • Taxpayers must reply to the SCN within 1 month from the date of issuance.
  • Relevant Rule: Rule 164(9)

(B) Orders for Conclusion or Rejection of Proceedings

SPL-05: Order for Conclusion of Proceedings as Per Section 128A – Drop Order

  • Taxpayers must pay interest and penalties for the “erroneous refund” portion and liabilities outside the scheme period within 3 months from the drop order.
  • Relevant Rule: Rule 164(10) & (11)

SPL-07: Order for Rejection of Application Submitted Under Section 128A

  • Taxpayers can file an appeal within 3+1 months under Section 107 or restore the original appeal.
  • Order to be issued:
    • Within 3 months from the application receipt (if SCN not issued).
    • Within 3 months from reply to SCN (if issued and responded to).
    • Within 4 months if no response to SCN.
  • Relevant Rule: Rule 164(12)

APL-01: Appeal Against Rejection Order

  • Taxpayers can file an appeal if the application for amnesty is rejected.

SPL-06: Order for Conclusion of Proceedings as Per Section 128A – Drop Order by Appellate Authority

  • Similar to SPL-05, but issued by the Appellate Authority.
  • Relevant Rule: Rule 164(15)

SPL-08: Undertaking That No Appeal Will Be Filed Against “Amnesty Rejection Order” to Restore Original Appeal

  • To be submitted within 3 months from the issuance of the rejection order by the appellate authority.
  • Relevant Rule: Rule 164(15)(b)(ii)

Key Deadlines for Compliance

To ensure successful participation in the amnesty scheme, taxpayers must adhere to the following deadlines:

  • 31st March 2025: Deadline for tax payments under the amnesty scheme.
  • 30th June 2025: Last date to file applications for amnesty under various categories.
  • Within 6 months: Appeal withdrawal and payment completion for converted cases.
  • Within 3 months: Deadlines for orders related to conclusion, rejection, or SCN issuance.
  • Within 4 months: Maximum timeline for order issuance if SCN reply is pending.

The GST Amnesty Scheme for FY 2017-18, 2018-19, and 2019-20 provides a crucial opportunity for taxpayers to clear pending liabilities with reduced penalties. Understanding the appropriate forms and timelines is essential for compliance and availing of the benefits under this scheme. Taxpayers are advised to act promptly and ensure all necessary payments and filings are completed before the stipulated deadlines to avoid legal complications.

For further clarification, it is advisable to consult a professional tax advisor or chartered accountant to navigate the amnesty process smoothly.

Yes Bank Rolls Out GST Payment Facility

Yes Bank on Friday announced the launch of its Goods and Services Tax (GST) payment facility, strengthening its digital banking offers.

The facility enables corporates and sole proprietor businesses to meet their tax obligations securely in lesser time using the bank’s Retail and Corporate Internet Banking platforms, as well as any of its extensive branch network.

Taxpayers, through this integration, can now generate GST challans on the official GST portal (www.gst.gov.in) and pay GST by either selecting Yes Bank NetBanking for instant online payments, ensuring real-time confirmations and downloadable e-challans or select ‘Over the Counter’ payment option for tax payments across the Bank’s extensive branch network.

The service is authorised by the Government of India, said the bank in an exchange filing.

Prashant Kumar, Managing Director & CEO, Yes Bank, said, “At Yes Bank, customer delight is at the core of everything we do. With a digital-first approach driven by innovation, responsibility, and accountability, we strive to deliver seamless and efficient financial solutions. This mandate from Government of India & Reserve Bank of India enabling a direct integration with the GST portal is a testament to this vision of providing businesses with a fast, secure, transparent and hassle-free tax payment experience. By simplifying statutory payments, we aim to empower enterprises – small and large alike – to focus on growth, while we enhance efficiency in their financial journeys.”

Customers will get real-time transaction confirmations, transparent and competitive fee structures. The platform has intuitive user interface. The platform is open to Yes Bank account holders and non-account holders.

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Finance Minister Sitharaman Announces Further GST Rate Cuts
Union Finance Minister Nirmala Sitharaman has said that Goods and Services Tax (GST) rates will be reduced further as the process of rationalising tax slabs is nearing completion.

NEW DELHI: Union Finance Minister Nirmala Sitharaman has said that Goods and Services Tax (GST) rates will be reduced further as the process of rationalising tax slabs is nearing completion.

FM Sitharaman stated that the revenue neutral rate (RNR), which was 15.8 per cent when GST was introduced in July 2017, has now come down to 11.4 per cent in 2023 and will decrease further.

Speaking at a media event in the national capital, FM Sitharaman said that the work on simplifying GST slabs is almost finished. The GST Council, which is led by the finance minister and includes state finance ministers, is expected to take a final decision soon.

‘Now, at this stage, there is one more look that I would (take) the groups (GoM) have done excellent work, but I still have taken it upon myself to, once more, completely review each of the groups’ works, and then probably take it to take it to the Council to see if we can come to a final conclusion on this,’ the Finance Minister stated.

The group of ministers was set up in September 2021 to suggest changes in GST rates and slabs. This committee consists of finance ministers from six states and has been working on making the tax system more efficient.

The rationalisation process includes reducing the number of tax slabs, streamlining rates, and addressing key concerns raised by different industries.

The Union Minister emphasised that a final review is underway before presenting the proposal at the next GST Council meeting.

‘We’ll take it to the next council (meeting). We are very close to coming to a final call on some of the very critical issues, reduction, rationalisation of rates, looking at the number of slabs and so on,’ FM Sitharaman said.

When asked about stock market volatility, the finance minister attributed it to global uncertainties, including wars, disruptions in the Red Sea, and piracy threats.

FM Sitharaman said that predicting absolute stability in the markets is difficult due to these unpredictable global factors.

On the government’s plans for public sector banks, the Union Minister added that the efforts are being made to increase public shareholding.

The goal is to have more retail investors in public sector banks, which will enhance public participation in the banking sector.

Regarding the India-US trade deal, the Finance Minister mentioned that both countries are working towards a mutually beneficial agreement.

FM Sitharaman also highlighted that India is actively engaged in negotiations with the European Union and the United Kingdom, ensuring that national interests remain a priority.

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CGST Officials Uncover ₹1.95 Lakh Crore in GST Evasion (April–January): MoS Finance

Minister of State for Finance Pankaj Chaudhary

NEW DELHI: Central GST officials have detected tax evasion of ₹1.95 lakh crore in 25,397 cases in the April-January period of the current fiscal, Parliament was informed on Monday. As per the data shared in the Lok Sabha, the total number of GST evasion cases detected by central government officials in the last five years was 86,711 and the total detection was over ₹6.79 lakh crore.

In the current fiscal (up to January 2025), the total number of evasion cases detected stood at 25,397, with a total detection amount of ₹1,94,938 crore.

During the period, a voluntary deposit of ₹21,520 crore was made in tax evasion cases.

The total number of ITC fraud cases in the current fiscal stood at 13,018 involving an amount of ₹46,472 crore. A voluntary deposit of ₹2,211 crore was made.

According to the GST Investigation Wing data, in 2023-24 fiscal 20,582 evasion cases were detected involving ₹2.30 lakh crore.

In 2022-23, GST evasion detection was ₹1.32 lakh crore, in 2021-22 (₹73,238 crore) and in 2020-21 (₹49,384 crore).

Minister of State for Finance Pankaj Chaudhary said the Central government and GSTN have taken various steps to improve compliance and prevent tax evasions, including providing intelligence inputs, detecting fraudulent registration, and suspicious e-way bill activity and selection of returns for scrutiny and selection of taxpayers for audit based on various risk parameters.

“These measures are helpful in safeguarding the revenue and nabbing the evaders. Certain projects were also undertaken such as ‘Project Anveshan’ (Analytics, Verification, Shortlisting of Anomalies) whereby newer techniques like Facial Recognition System (FRS), E-way bill data etc. were used for early identification of GSTINs with propensity for fake/ fraudulent activity to generate Intelligence reports,” Chaudhary said.

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GST Registration Made Easier: Directors Free to Pick Any GSK in Their State

Dear Taxpayers,

The Goods and Services Tax Network (GSTN) has introduced a significant enhancement in the Biometric Authentication process to simplify GST registration for new applicants. Previously, applicants selected for Biometric Authentication were required to visit a designated GST Suvidha Kendra (GSK) mapped to their jurisdiction. However, in a move to enhance flexibility, GSTN has now introduced an option for certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State.

 

 

Background of Biometric Authentication for GST Registration

For applicants opting for Aadhaar Authentication, the system selects certain cases for Biometric Authentication based on system-driven risk analysis. Once selected, the applicant receives an intimation email with instructions and a slot booking link to schedule their authentication at a GSK.

Who Can Avail This Facility?

This new enhancement applies to Promoters/Directors listed in the Promoter/Partner tab for the following types of businesses:

  • Public Limited Company
  • Private Limited Company
  • Unlimited Company
  • Foreign Company

Such Promoters/Directors can now opt for Biometric Authentication at any available GSK in their Home State, as per the details provided in their REG-01 application.

Key Points to Note:

  1. If a new GST registration application is selected for Biometric Authentication, an intimation email will be sent to the applicant. Eligible Promoters/Directors will have the option to select any GSK in their Home State from the link provided in the email.
  2. To avail of this option, the Promoter/Director must follow the instructions in the email and select a GSK within their Home State.
  3. The GSK selection is a one-time process and cannot be changed once confirmed. It is advised that applicants choose carefully.
  4. This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to Uttar Pradesh, Assam, and Sikkim.
  5. Promoters/Directors whose Home State is not Uttar Pradesh, Assam, or Sikkim can now opt for any GSK in their Home State for Biometric Authentication.
  6. Once a Home-State GSK is selected, the Promoter/Director will receive an email confirmation, along with a new slot booking link.
  7. Using the provided link, the Promoter/Director can book a slot at their convenience, based on availability at the chosen GSK.
  8. The required photo capture and Biometric Authentication process will be completed at the selected GSK in the Home State.
  9. If a Promoter/Director has already completed the Biometric Authentication process in the past, they will not be required to undergo the process again.
  10. If the Promoter/Director and the Primary Authorized Signatory (PAS) are the same person, the Home-State GSK selection option will not be available. The PAS must visit the designated jurisdictional GSK for document verification and Biometric Authentication.
  11. It is recommended that the Promoter/Director completes Biometric Authentication before the Primary Authorized Signatory (PAS) visits the GSK.
  12. Opting for Biometric Authentication at a Home-State GSK is optional. If preferred, Promoters/Directors can still visit the designated jurisdictional GSK.

Conclusion

This enhancement in Biometric Authentication functionality is a major step toward streamlining the GST registration process and reducing travel burdens on Promoters/Directors. Taxpayers are requested to follow this advisory to ensure a smooth and hassle-free GST registration process.

For further details, stay updated with official GSTN notifications.

Financial and Tax Rules Effective as of March 1, New 2025

As we approach the new financial year 2025-26, several key regulatory and financial changes will come into effect from March 1, 2025. These updates will impact taxpayers, businesses, investors, and general consumers. The changes cover Income Tax, GST, e-Way Bill, SEBI Regulations, Banking etc.

Here is a detailed list of all the important changes, along with compliance deadlines to ensure a smooth transition into the new fiscal year.

1. E-Way Bill for Unregistered Persons

  • Unregistered persons can now generate an e-Way Bill using Form ENR-03, available on the e-Way Bill portal.
  • This change will help individuals and entities who are not registered under GST but are involved in goods movement.

2. Introduction of the New Income Tax Bill 2025

  • The Income Tax Bill 2025 has been introduced and is currently under the process of approval.
  • Once enacted, it will replace the Income Tax Act, 1961, bringing modernized tax provisions to simplify compliance and improve tax administration.

3. Finance Bill 2025 – Key Taxation Changes

The Finance Bill 2025 will soon be approved, becoming the Finance Act 2025, bringing several major tax changes:

  • Higher Income Tax Exemption Limit – Taxpayers with an income of up to ₹12 lakh will now be exempt from income tax under the new tax regime (New Slab Rate)
  • Changes in TDS & TCS Thresholds – Various TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) limits will be revised, affecting businesses involved in high-value transactions.
  • No TCS on Sale from 1 April 2025
  • Changes in Self-Occupied House Property Rules
  • Rebate & Marginal Relief Changes
  • New Deduction Under NPS ‘Vatsalya’ (Section 80CCD(1B)) – Additional tax benefits will be available for National Pension Scheme (NPS) investments.
  • Revised Turnover & Investment Limits for MSMEs
  • Increase in the Period for Filing Updated Income Tax Returns – Taxpayers can now file updated income tax returns for up to 48 months from the end of the assessment year, allowing more flexibility to correct past returns.

4. GST Updates Effective from March 1, 2025

  • Negative Liability in GSTR-3B – Businesses can now report negative liability in GSTR-3B, improving GST return accuracy.
  • HSN Code Selection & Validation in GSTR-1 & GSTR-1A –
    • Manual entry of HSN codes is replaced with a drop-down menu to reduce errors.
    • Table-12 is now bifurcated into B2B and B2C transactions, ensuring clearer reporting.
    • Initial validation warnings will be issued for incorrect values, but they will not block filing.

5. New GST Registration Process (Rule 8 of CGST Rules, 2017)

The GST registration process now includes stricter authentication measures:

  • For applicants NOT opting for Aadhaar Authentication –
    • Must visit a GST Suvidha Kendra (GSK) for photo capturing and document verification.
  • For Aadhaar Authentication (with Biometric Verification) –
    • Promoters/Partners must visit GSK for biometric authentication.
    • If already verified in another State/UT, only document verification is needed.
  • Non-Generation of Application Reference Number (ARN) –
    • If verification is not completed within 15 days, the ARN will not be generated.

6. Important GST & Tax Compliance Deadlines Before March 31, 2025

  • LUT (Letter of Undertaking) Renewal – Apply for Form GST RFD-11 before March 31, 2025, for tax-free exports.
  • Composition Scheme Enrollment – File Form CMP-02 before March 31, 2025, to opt for the Composition Scheme.
  • QRMP Scheme Selection – Opt-in or opt-out of Quarterly Return Filing before April 30, 2025.
  • Declaration for GTA Taxpayers – File Annexure V & VI before March 31, 2025.
  • GST Refund for FY 2022-23 – Claim pending GST refunds before March 31, 2025.
  • Mandatory E-Invoicing from April 1, 2025 – If your turnover exceeds ₹5 crore, be ready to implement e-invoicing.
  • GST Amnesty Scheme under Section 128A – To avail GST penalty relief, pay tax dues before March 31, 2025.

7. SEBI Nomination Rules Update

  • SEBI mandates all trading & demat account holders to either nominate a beneficiary or opt out by March 31, 2025.
  • Failure to comply will lead to account freezing, restricting trading and investment activities.

8. Fixed Deposit (FD) Interest Rate Adjustments

  • Major banks have updated their FD interest rates starting March 1, 2025.
  • Investors should review the new rates to align their savings with financial goals.
Income Tax and GST compliance deadlines for March 2025 in India:

As we approach March 2025, it’s crucial for businesses and individuals in India to stay informed about key tax compliance deadlines to ensure timely adherence and avoid penalties. Below is a comprehensive guide outlining the important due dates for Income Tax and Goods and Services Tax (GST) for the month of March 2025.

Income Tax Compliance:

March 7, 2025: Due date for deposit of TDS/TCS for February 2025. Government offices paying without a challan must deposit on the same day as deduction.

March 15, 2025:

  • Fourth installment of advance tax for Assessment Year (AY) 2025-26.
  • Full payment of advance tax for taxpayers under the presumptive taxation scheme (sections 44AD/44ADA) for AY 2025-26.
  • Submission of Form 24G by government offices for TDS/TCS deductions in February 2025 without a challan.

March 17, 2025: Issuance of TDS certificates for tax deducted in January 2025 under sections 194-IA, 194-IB, and 194S.

March 30, 2025: Due date for furnishing challan-cum-statement for tax deducted in February 2025 under sections 194-IA, 194-IB, 194M, and 194S.

  • Section 194-IA: TDS on the purchase of immovable property.
  • Section 194-IB: TDS on rent by certain individuals and HUFs.
  • Section 194M: TDS on payments to contractors and professionals by individuals/HUFs not liable to deduct TDS under other provisions.
  • Section 194S: TDS on payment for the transfer of virtual digital assets by specified persons.

March 31, 2025:

  • Filing of Country-By-Country Report (Form No. 3CEAD) for the previous year 2023-24 by the parent or alternate reporting entity resident in India.
  • Submission of Form 67 to claim foreign tax credit for income earned in the previous year 2022-23, provided the original return was filed within the specified time.
  • Filing of an updated return of income for AY 2022-23.

GST Compliance:

March 11, 2025: Filing of GSTR-1 for February 2025 by taxpayers with an annual turnover exceeding ₹1.5 crore or those who have opted for monthly filing.

March 13, 2025: Submission of Invoice Furnishing Facility (IFF) for February 2025 under the QRMP scheme.

March 20, 2025: Filing of GSTR-3B for February 2025 by taxpayers with an annual turnover of more than ₹5 crore.

March 25, 2025: Payment of tax for February 2025 under PMT-06 by taxpayers under the QRMP scheme.

March 31, 2025:

  • Filing of Letter of Undertaking (LUT) for FY 2025-26 to export goods/services without payment of IGST.
  • Opting in for the Composition Scheme for FY 2025-26 by filing CMP-02.
  • File Annuexure V or VI in case of GTA opting in or out from Reverse charge/Forward charge
  • Take decision to opt in or out from QRMP scheme.

 

Before March 31, 2025, ensure compliance with key GST requirements for FY 2025-26:

As the financial year 2024-25 is going to end and FY 2025-26 is going to begin, businesses must ensure compliance with GST regulations to avoid penalties and optimize tax benefits. Below is a detailed checklist covering important activities, deadlines, and compliance measures for a smooth transition into the new financial year.

Key Year-End Activities and Deadlines

  1. New Invoice Series: Adopt a unique tax invoice series for FY 2025-26.
  2. Letter of Undertaking (LUT) Renewal: Apply for LUT in Form GST RFD-11 for tax-free exports before March 31, 2025.
  3. Composition Scheme Enrollment: File CMP-02 to opt for the Composition Scheme before March 31, 2025.
  4. ITC-03 for Composition Transition: File ITC-03 by May 30, 2025, if shifting from regular to composition scheme.
  5. QRMP Scheme Selection: Opt-in or opt-out of Quarterly Return Filing before April 30, 2025.
  6. Annexure V & VI for GTA Taxpayers: Filing declaration for forward/reverse charge payment in GTA services before March 31, 2025.
  7. Credit Notes Issuance Deadline: November 30, 2025, is the last date for issuing credit notes for FY 2024-25.
  8. GST Refund for FY 2022-23: Claim pending refunds before March 31, 2025.
  9. Tax Audit Clause 44 Preparation: Prepare the break-up of GST-registered & unregistered expenses for Form 3CD.
  10. GST TDS/TCS Credit Matching: Reconcile GST TDS/TCS credits with books and e-Cash Ledger.
  11. Reconcile E-Credit Ledger: Match electronic credit ledger balances with books.
  12. Reconcile Electronic Credit reversal & Reclaimed Statement: Match balances with books.
  13. Export Proceeds Verification: Ensure FIRC/BRC submission for GST-compliant export transactions.

Input Tax Credit (ITC) Reconciliation and Compliance

  1. Yearly ITC Reconciliation: Match ITC booked in books with ITC claimed in GSTR-3B and reconcile it with GSTR-2B.
  2. Ensure Timely Booking of Invoices: Any invoice reflecting in GSTR-2B but not recorded in books should be accounted for.
  3. Supplier Compliance Check: Follow up with suppliers to ensure timely filing of GSTR-1 & GSTR-3B.
  4. Ineligible ITC Reversal: Identify and reverse ineligible ITC (blocked credit, ITC on exempt supplies) and pay interest @24% if utilized wrongly.
  5. Payments Pending Beyond 180 Days: Reverse ITC for unpaid supplier invoices exceeding 180 days and re-claim upon payment.
  6. Composition Supplier Purchases: Ensure ITC is not claimed on purchases from composition dealers.
  7. ITC for Exempt Supplies: Recalculate and reverse ITC under Rules 42 & 43.
  8. Cancelled GSTIN Suppliers: Identify transactions with cancelled GSTIN suppliers and take corrective actions.
  9. ITC on Reverse Charge Mechanism (RCM): Ensure RCM tax is paid on specified services like director fees, legal fees, rent-a-cab services, etc.
  10. E-Invoicing Compliance: Ensure suppliers generate IRN for tax invoices if e-invoicing is applicable.

Outward Supply Reconciliation and Reporting

  1. Turnover Reconciliation: Match turnover in GSTR-1, GSTR-3B, and books of accounts.
  2. HSN Code and Tax Rate Verification: Ensure correct classification of goods/services and applicable tax rates.
  3. Debit & Credit Notes Reconciliation: Match adjustments in books with GSTR-1 & GSTR-3B.
  4. E-Way Bill & E-Invoice Matching: Cross-check invoices with e-way bills and e-invoices for accuracy.
  5. Export Transactions Verification: Match shipping bills with GSTR-1 for timely refunds.
  6. Advance Received GST Adjustment: Ensure proper adjustment of GST paid on advances.
  7. Related Party Transactions: Verify valuation compliance under Section 15 and Rule 28.
  8. Stock Verification: Perform physical stock audits and match records with books.

Reverse Charge Mechanism (RCM) Compliance

  1. Identify RCM Liabilities: Ensure GST is paid on transactions like legal fees, GTA services, security services, etc.
  2. Self-Invoices & Payment Vouchers: Generate required documents for RCM transactions.
  3. Foreign Expenditure Reconciliation: Match imported service payments with GST filings.
  4. Ensure Proper ITC Utilization: ITC availed on RCM transactions should not exceed tax paid under RCM.

GST Portal Updates & New Functionalities

  1. E-Invoicing Enhancements:
    • PAN-based search for e-invoice eligibility.
    • Hourly auto-population of e-invoices in GSTR-1.
    • E-invoice download for past 6 months for both buyers and sellers.
  2. E-Way Bill & E-Invoice Integration: Seamless generation of E-Way Bills with e-invoices.
  3. New GST Payment Methods: Introduction of Credit Card, Debit Card & UPI for GST payments.
  4. Mandatory Bank Account Submission: Failure to update bank details within 30 days may lead to GSTIN suspension.
  5. Delays in GST Registration Processing: Aadhaar-authenticated applications flagged for risk-based verification will be processed within 30 days.

Adhering to these GST compliance activities for FY 2024-25 will ensure smooth operations and avoid penalties. Businesses should proactively reconcile ITC, validate outward supplies, meet RCM obligations, and adhere to reporting deadlines. Keeping up with GST portal updates and new regulations is crucial for hassle-free compliance. For any complex GST issues, consulting a tax professional is recommended.

E-Way Bill Portal Introduces Form ENR-03 convert in short form of words,Change in E way bill Rules.

Subject: Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for Generating e-Way Bill

Feb 15th, 2025

Dear Stakeholders,

A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers.

2. Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.

User Guide for ENR-03 Enrolment

1. Accessing ENR-03:

  • a) As per the notification, an Unregistered Person (URP) can enrol using Form ENR-03.
  • b) The option is available under the “Registration” tab in the main menu of the EWB portal.

2. Filling Out the ENR-03 Form:

  • a) Upon selecting the option, the enrolment screen will be displayed.
  • b) The applicant must select their State and enter their PAN details, which will be verified.
  • c) The type of enrolment must be selected, and address details must be provided.
  • d) A mobile number must be entered, which will be verified via OTP.

3. Creating Login Credentials:

  • a) The user must create a username, check its availability, and set a password before submitting the details.
  • b) Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed.
  • c) This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.

4. Generating an e-Way Bill:

  • a) The enrolled URP can log in to the EWB portal using the registered credentials.
  • b) By selecting the ‘Generate New’ option, the Enrolment ID will be auto-populated as the Supplier/Recipient.
  • c) Other relevant details must be entered before proceeding with e-Way Bill generation.

For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed User Guide attached: User Manual for ENR-03

This advisory is issued for the information and compliance of all stakeholders.

Thank You,
Team GSTN

  • Introduction of ENR-03: A new feature for unregistered dealers to enrol and generate e-Way Bills.
  • Effective Date: Enrolment process available from 11.02.2025.
  • Who Can Use It? Unregistered dealers transporting/moving goods.
  • Purpose of Enrolment ID: Acts as an alternative to GSTIN for generating e-Way Bills.
  • Simple Registration Process: Fill out Form ENR-03, verify PAN and mobile number, and create login credentials.
  • e-Way Bill Generation: Enrolled users can log in and generate e-Way Bills seamlessly.
  • Compliance Requirement: Adherence to the latest GST norms for smooth operations.

 

 

New GST Registration Rules (2025): Key Updates for Businesses

Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
Feb 12th, 2025

Dear Taxpayer,

In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:

1. Applicants Not Opting for Aadhaar Authentication:

  • If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
  • Upon selecting “NO” for Aadhaar authentication, an email will be sent with GSK details and required documents.
  • You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
  • Visit the GSK at the scheduled time for photo capturing and document verification.

2. Applicants Opting for Aadhaar Authentication and Application Identified for Biometric Authentication:

  • Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).
  • Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process.
  • If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.
  • In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.
  • If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required.

3. Non-Generation of Application Reference Number (ARN):

  • For applicants opting for Aadhaar authentication and application identified for Biometric Authentication: If any of the Promoter/Partner or PAS fails to visit the GSK, or biometric authentication fails, or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated. Ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within 15 days.
  • For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Taxpayers are urged to follow this advisory to ensure smooth processing of their GST registration applications.

Understanding the Importance of Biometric Authentication in GST Registration

The GST registration process is evolving to strengthen compliance and prevent fraudulent registrations. The introduction of mandatory biometric authentication for certain applicants serves multiple purposes:

  • Prevention of Fake Registrations: Ensuring that only genuine businesses obtain GST registration by verifying the identity of Promoters/Partners and PAS.
  • Streamlining the Verification Process: Aadhaar-based authentication allows faster verification, reducing delays in approval.
  • Enhancing Security Measures: Eliminating the risk of identity fraud and bogus business registrations.

How to Prepare for a Smooth GST Registration Process

To ensure that your GST registration is processed without any delays, follow these best practices:

  • Ensure Aadhaar Details are Updated: Incorrect Aadhaar details can lead to authentication failure. Verify your Aadhaar details before initiating the registration process.
  • Schedule GSK Appointments Promptly: Delays in visiting the designated GST Suvidha Kendra can result in non-generation of ARN.
  • Carry All Required Documents: Ensure that all necessary documents listed in the intimation email are carried for verification at the GSK.
  • Monitor Email Communications: Regularly check your email for updates regarding the verification process and respond accordingly.

Impact of New Registration Process on Businesses

While these procedural changes may seem stringent, they offer long-term benefits by making GST registration more secure and transparent. Businesses can expect:

  • Faster Processing of GST Applications: Once biometric authentication is complete, registrations are expected to be processed more efficiently.
  • Reduced Risk of Tax Fraud: Strengthened verification measures help prevent fraudulent claims and misuse of GST registrations.
  • Compliance Alignment with Government Policies: Ensuring businesses are properly registered and comply with the necessary legal requirements.

Conclusion

The enhanced GST registration process under Rule 8 of the CGST Rules, 2017, aims to streamline tax compliance and prevent misuse of GST provisions. Taxpayers must familiarize themselves with these requirements and ensure that they adhere to the updated procedures. By following the guidelines, businesses can avoid unnecessary delays and ensure smooth registration under the GST framework.

For any clarifications or assistance, taxpayers can reach out to the GSTN helpdesk or visit their nearest GST Suvidha Kendra.