CBIC Launches New Tool to Validate DIN of eOffice Communications Using Issue Number

Circular No. 252/09/2025 – GST | Dated 23rd September 2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 252/09/2025-GST to streamline the process of validating communications issued through CBIC’s eOffice platform. This update reduces duplication and simplifies verification for taxpayers, businesses, and stakeholders.

 Key Background

• Earlier, CBIC mandated quoting of Document Identification Number (DIN) on all communications (Circulars 122/41/2019 & 128/47/2019).
• Later, Circular No. 249/06/2025 clarified that where communications on the GST common portal carried a verifiable Reference Number (RFN), a separate DIN was not required.
• Until now, communications issued through CBIC’s eOffice system also required a DIN because there was no mechanism to verify the automatically generated “Issue Number.”

 What Has Changed?

With the release of this circular, CBIC has announced:

1. Online Verification Utility Launched
   • A new tool at https://verifydocument.cbic.gov.in allows taxpayers to verify Issue Numbers generated in eOffice.
   • Verification provides details like:
     • File number
     • Date of issue
     • Type of communication
     • Issuing office name
     • Recipient details (masked for privacy)
2. Issue Number = DIN (for eOffice communications)
   • For communications dispatched using public option in eOffice, the automatically generated Issue Numberwill now be deemed as the Document Identification Number (DIN).
   • A separate DIN need not be generated in such cases.
3. DIN Still Mandatory in Other Cases
   • DIN must continue to be quoted where:
     • Communication is not dispatched via eOffice’s public option.
     • Communication does not carry an RFN from GST common portal.

 Compliance Instructions for CBIC Officers

• While drafting documents in eOffice, officers must correctly fill metadata (document type, recipient name, address, and email).
• The issuing office name will auto-populate from the system.
• Accuracy in metadata is essential, as these details will be used for online verification.

 Modifications to Previous Circulars

This circular modifies earlier directions to the extent noted:

• Circular No. 122/41/2019-GST (05 Nov 2019)
• Circular No. 128/47/2019-GST (23 Dec 2019)
• Circular No. 249/06/2025-GST (09 June 2025)

Now, eOffice Issue Numbers are considered valid DINs, removing redundancy.

 Practical Example for Businesses

Example 1: Communication via GST Portal

• A taxpayer receives an order via GST common portal with RFN.
•  RFN is sufficient. No DIN is required.

Example 2: Communication via eOffice (Public Option)

• A taxpayer gets a notice from CBIC eOffice with Issue Number.
•  The taxpayer can verify this at CBIC’s new utility. DIN is not separately needed.

Example 3: Email/Letter Not via Portal or eOffice

• A taxpayer receives an email/letter without RFN or eOffice Issue Number.
•  A valid DIN must be quoted on such communication.

 Impact on Taxpayers & Businesses

• Simplified verification of CBIC communications.
• Reduced duplication of DIN and Issue Numbers.
• Stronger safeguards against fraudulent or unauthenticated notices.

 Conclusion

Circular No. 252/09/2025 is a step towards ease of doing business by eliminating duplicate identification requirements and offering a simple online utility for verification. From now onwards, taxpayers can rely on the eOffice Issue Numberitself as a valid DIN for authenticity of communications.

GSTN Update: New IMS Functionalities Effective October 2025

he Goods and Services Tax Network (GSTN) has rolled out important changes in the Invoice Management System (IMS) to simplify GST compliance and reduce taxpayer burden. These updates will apply from the October 2025 tax period.

Below is a detailed breakdown of the changes, with practical examples for easy understanding:

 Pending Action for Specified Records

Taxpayers can now keep certain records in pending status for one tax period only.

• Monthly filers: 1 month
• Quarterly filers: 1 quarter

Eligible Records

a. Credit Notes or upward amendments of Credit Notes
b. Downward amendment of CN where the original CN was rejected
c. Downward amendment of Invoice/Debit Note where the original Invoice is already accepted and GSTR-3B filed
d. E-Commerce Operator (ECO) document downward amendment where the original is accepted and GSTR-3B filed

 Example:
A supplier issues a credit note of ₹50,000 in October 2025, but the recipient is verifying stock details. The recipient can mark this credit note as Pending and take action in the November return (if monthly) or next quarter (if quarterly).

 Declaring ITC Reduction Amount

GSTN clarifies that Input Tax Credit (ITC) needs to be reversed only if availed.

• If ITC never availed → No reversal.
• If ITC partially availed → Reverse only to the extent availed.

New IMS Facility

Taxpayers can now enter the actual ITC availed and specify the exact amount to be reversed—fully or partially.

 Example 1:
Invoice value ₹1,00,000 + GST ₹18,000.
Recipient availed ITC of only ₹9,000 earlier.
Supplier later issues a credit note reducing the taxable value.
 Recipient needs to reverse only ₹9,000, not the full ₹18,000.

 Example 2:
If no ITC was claimed on the invoice, no reversal is required even if a credit note is issued.

This prevents unnecessary reversals and over-compliance.

 Option to Save Remarks

While rejecting or keeping a record pending, taxpayers can now add remarks (feature rolling out soon).

• Remarks will appear in GSTR-2B for the recipient and in the Outward Supplies dashboard for the supplier.
• Suppliers can use these remarks to correct invoices promptly.

 Example:
“Price mismatch – awaiting revised invoice” can be added as a remark.
The supplier immediately knows the reason for pending/rejection.

 Important Dates

• Effective from: October 2025 tax period.
• Due date for keeping records pending: Based on the tax period when the supplier communicated the document.
• Applicability: Only for records filed after the production rollout of these changes.

 Compliance Tips

• Use the pending option wisely within the allowed month/quarter.
• Always declare the actual ITC availed to avoid penalties.
• Encourage suppliers to monitor remarks for faster resolution.
• Update ERP/accounting systems before the October 2025 filing cycle.

 Conclusion

These updates—pending actions, flexible ITC declaration, and remark sharing—make the GST system more transparent and user-friendly. Businesses should familiarize themselves with the process to avoid last-minute filing errors once the changes go live.

Discover the revised GST rates effective from 22.09.2025 | Official CBIC source

The Central Board of Indirect Taxes and Customs (CBIC) has released a comprehensive consolidated document containing the latest GST rates on goods, effective from 22nd September 2025. This step has been taken to provide greater clarity to taxpayers, traders, and businesses by compiling all recent notifications and amendments into a single updated list.

Click here to get

 Background

The GST Council, in its recent meeting, announced major changes in GST rates across multiple categories of goods. These changes, effective from 22.09.2025, are aimed at rationalizing tax slabs, reducing consumer burden on essential items, and boosting demand in sectors like FMCG, automobiles, and consumer durables.

 How to Access the Official List

The consolidated list has been published on the official CBIC GST portal and can be downloaded in PDF format. Stakeholders are advised to check the latest rates before issuing invoices post 22.09.2025.

New CBDT Circular Provides Interest Waiver on Tax Dues

The Central Board of Direct Taxes (CBDT) has released a circular (13/2025) wherein certain benefit has been given to those who claimed Section 87A tax rebate for special rate income like short term capital gains (STCG) on sale of equities and got a tax notice with demand.

According to this circular, if you had claimed Section 87A tax rebate on special rate income like STCG on equities and this claimed was accepted also, then you can get a tax demand notice. However, if you pay this tax demand by December 31, 2025 then any penal interest if levied will be waived. If you don’t pay the tax demand by December 31, 2025 for such Section 87A tax rebate cases then the interest will be levied.

Expert said to ET Wealth Online: “This circular provides indication to those taxpayers who could have claimed Section 87A tax rebate on STCG income prior to July 5, 2024. These taxpayers will get a tax notice for claiming Section 87A tax rebate. After judgment of Bombay High Court for restricting 87A claim in ITR and several lower court judgments allowing 87A, relief was expected from income tax department. However, by issuing this circular department, it is clear that litigation on 87A is likely to increase. Circular give marginal relief that even if tax payer doesn’t pay demand within 30 days of receiving this tax notice, interest at 1% per month will not be payable. This present circular (13/2025) has waived off the interest, if the taxpayer pays the tax demand on or before December 31, 2025.”

What did CBDT say in the circular?

CBDT in the circular (13/2025) dated September 19, 2025 said the following:

• The provisions of Section 115BAC(1A) of the Income-tax Act, 1961 are subject to the other provisions of Chapter XII. Therefore, incomes chargeable to tax at special rates specified under various provisions of Chapter XII are not included while determining the chargeability to tax under Section 115BAC(1A). Further, the clause (b) of proviso to Section 87A is applicable to incomes chargeable to tax under Section 115BAC(1A).
• It is noticed that in certain cases, the returns had already been processed and rebate was allowed under Section 87A on incomes chargeable to tax at special rates. In such cases, rectifications have to be carried out to disallow such Section 87A tax rebate, which has been incorrectly allowed. Such rectifications will result in demands getting raised. If the payments of such demands raised are delayed then the same are liable for charging of interest under Section 220 (2).
• In order to mitigate the genuine hardship arising to such taxpayers on account of interest payable under Section 220 (2), the CBDT in exercise of its powers conferred under Section 119, directs that the interest payable under Section 220(2) shall be waived in such cases where the payment of the tax demands raised, is made on or before December 31, 2025.
• In such cases, if a taxpayer fails to pay the tax demand raised as a result of rectification order passed by the CPC on or before December 31, 2025, the interest shall be charged under Section 220(2) from the day immediately following the end of the period mentioned in sub-section (1) of Section 220.

Also read: Father sold family land for daughter’s marriage; first son alleged father was alcoholic and filed a case but lost in Supreme Court due to this reason

What is the issue that is causing such problems regarding claiming of 87A tax rebate

According to an earlier Economic Times report dated July 21, 2024, the ITR filing utilities stopped allowing tax rebate under section 87A for various special rate incomes including short-term capital gains on equity shares or equity-oriented mutual funds taxable at 15% under Section 111A.

 

“Earlier the Income Tax Utility Software allowed filing of ITRs with rebate, but after July 5, 2024, a whole controversy arose due to change of schema of utility software by the income tax department. Pursuant to those ITRs which were filed with tax rebate are now getting intimation notices for tax demand equivalent to amount to rebate availed. Recently, more than 500 demand notices were received by members of Chartered Accountants Association Surat. Where there was a refund due, the amount of rebate was deducted from it after processing of the ITR,” said Expert

Once the rebate facility was stopped, taxpayers could not claim 87A rebate in conjunction with the special tax rate like STCG. Many people were previously allowed to make this claim, and now they are receiving tax demand notices as a result. “Those taxpayers who have claimed rebate, using old utility or adjusting 87A rebate amount, are now getting a tax notice wherein tax demand is raised with reduced amount of rebate,” said Expert

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Accounting & Finance: Top Q3 2025 Earnings Influencing Market Trends

As companies worldwide unveil their Q3 2025 earnings, traders and investors are getting a clearer picture of the global economy’s momentum — and its weak spots.

From tech giants to retailers, every sector is revealing something about consumer strength, inflation impact, and investor confidence.

Key Takeaway

Quarter three results are shaping global market sentiment. Strong tech earnings are boosting optimism, while consumer and retail sectors show growing caution.

For traders, even one comment in an earnings call can send shockwaves through markets — making this season a critical moment to stay alert.

Tech Takes the Lead

Technology firms are once again driving global optimism.
AI, semiconductor, and cloud companies have delivered solid results, reassuring investors that last year’s growth wasn’t just a one-time surge.

And it’s not just Wall Street reacting — European and Asian markets are following suit, proving that tech continues to anchor global sentiment.

Retail Feels the Pressure

Retailers, however, are facing mounting challenges.
Rising tariffs, inflation, and changing consumer habits are eating into margins. Even companies showing higher revenues are struggling with shrinking profits.

The question remains: can consumer demand hold through the final quarter of 2025?

Financials and Real Estate: A Mixed Bag

Higher interest rates have helped banks with better margins but slowed loan growth.
Real estate firms are still adjusting to new demand dynamics, especially in major cities.

This mix makes financials tricky — one strong result can mask underlying weakness elsewhere.
Traders using flexible tools like CFDs can adapt quickly, hedging against risk while seizing short-term opportunities.

Themes Shaping Market Sentiment

• Consumer Spending: Retail earnings continue to reflect household confidence (or lack thereof).

• Interest Rates: Central bank signals can easily overshadow even strong results.

• Currency Moves: Exchange rate fluctuations remain a key factor in cross-border earnings.

• Geopolitics: Supply chain shifts and policy uncertainty keep volatility alive.

Sector Snapshot

Traders Should Ask:

• Can tech maintain its growth pace into Q4?

• Will consumers keep spending through higher costs?

• Could higher rates hurt credit growth?

• Are commodities still a safe hedge against volatility?

Setting the Tone for the Year-End

Q3 2025 earnings are setting the stage for how markets will close out the year.
Tech’s strength brings confidence, but consumer caution and sectoral divergence keep uncertainty high.

For traders, adaptability is the key — those watching closely and reacting quickly could find opportunity amid volatility.

GST Annual Return Exemption for FY 2024-25 – Notification No. 15/2025

The Government of India, Ministry of Finance, has issued Notification No. 15/2025 – Central Tax, dated 17th September 2025 under the Central Goods and Services Tax Act, 2017. This notification provides significant relief to small taxpayers regarding the filing of annual returns under GST.

Key Highlights of the Notification

1. Legal Basis
   • Issued under the powers conferred by the first proviso to Section 44(1) of the CGST Act, 2017. Based on the recommendations of the GST Council.
2. Applicability
   • Effective for the Financial Year 2024–25 onwards. Applies to registered persons whose aggregate turnover in a financial year is up to ₹2 Crore.
3. Exemption Granted
   • Such taxpayers are exempted from filing the annual return (Form GSTR-9) for the said financial year.

Practical Impact

• Ease of Compliance
  Small taxpayers (with turnover ≤ ₹2 Crore) no longer need to prepare and file an annual return, reducing compliance burden.
• Automatic Exemption
  The exemption is automatic – eligible taxpayers are not required to submit any separate request or application.
• Applicable from FY 2024–25
  The exemption covers annual returns due in FY 2025–26 (for the financial year 2024–25) and onwards.

Who Still Needs to File GSTR-9?

• Taxpayers with aggregate turnover above ₹2 Crore in any financial year.

GST Update: 4 Fresh Notifications Released for GSTR-9/9C & Changes in Rules

New GST Notifications issued for GSTR-9, GSTR-9C, To notify the changes announced with Finance Act 2025 and Rules amended as below

What impact will CBIC’s recent GST clarification have on post-sale discounts for companies?

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GST 2.0 Arrives! 9 Fresh Notifications Bringing Major Changes from September 22

The Central Board of Indirect Taxes and Customs (CBIC) has released a series of Central Tax (Rate) Notifications on 17th September 2025 to implement the decisions of the 56th GST Council meeting. These notifications primarily deal with GST rate changes and amendments to earlier notifications. All changes are effective from 22nd September 2025.

Download Links:

 Key Highlights of Notifications

1. 09/2025 & 10/2025: Supersede the original 2017 rate and exemption notifications, thereby consolidating all GST rates under the new GST 2.0 regime.
2. 11/2025 & 17/2025: Amendments to Notification 3/2017 (concessional rate supplies for exploration and production).
3. 12/2025 & 16/2025: Amendments to Notification 12/2017 (service exemptions).
4. 15/2025: Amends Notification 11/2017 relating to GST rates for services.
5. 13/2025 & 12/2025: Amendments to notifications relating to concessional GST on handicraft items and earlier changes to service rates.
6. 14/2025: Notifies revised GST rate for bricks, in line with the Council’s decision (sand lime bricks reduced to 5%).

GST 2.0. Central Tax (Rate) Notifications

 Conclusion

These notifications mark the implementation of GST 2.0, simplifying rate structures and clarifying exemptions. Businesses must now:

• Update billing and ERP systems with revised rates effective 22nd September 2025.
• Review service contracts and supply chains impacted by amended exemption/rate notifications.
• Pay close attention to transitional compliance, especially for goods like bricks, handicraft items, pharma products, and services under concessional/exempt categories.

Together, these changes give legal effect to the recommendations of the 56th GST Council and begin a new phase of GST compliance in India.

Notification No. 09/2025–CT (Rate): Major GST Rate Changes Effective 22 September 2025

The 56th GST Council meeting held on 3rd September 2025 introduced a landmark set of changes that are being popularly referred to as GST 2.0.

To implement these decisions, the Central Government issued a series of Gazette Notifications on 17th September 2025, which come into force from 22nd September 2025. The most important of these are:

• Notification No. 09/2025 – Central Tax (Rate): Prescribes revised GST rate schedules.
• Notifications No. 36/2025, 37/2025, 38/2025 – Customs: Align Customs exemptions and duties with GST Council recommendations.