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Central Board of Indirect Taxes and Customs Notifies the GST Appellate Tribunal (Procedure) Rules, 2025

The Ministry of Finance has officially notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, through Gazette Notification dated April 24, 2025. These rules, framed under Section 111 of the CGST Act, 2017, aim to streamline the functioning and procedures of the GST Appellate Tribunal (GSTAT) across India.

Key Features of the GST Appellate Tribunal (Procedure) Rules, 2025

1. Online Filing of Appeals

  • All appeals must be filed electronically through the GSTAT portal only.
  • Manual filing will be allowed only in exceptional cases with the Registrar’s approval.

2. Mandatory Documentation

  • Certified copies of the original orders are required to be submitted with appeals.
  • Specific forms must be used for applications (e.g., GSTAT FORM-01 for interlocutory applications, GSTAT FORM-05 for appeal filing).

3. Defined Timelines

  • Timelines for filing appeals and responses are clearly laid out.
  • The Tribunal has the power to condone delays if justified with valid reasons.

4. Tribunal Working Hours

  • Hearings will be held from 10:30 AM to 1:30 PM and 2:30 PM to 4:30 PM.
  • Office working hours are 9:30 AM to 6:00 PM on all working days.

5. Cause Lists and Proceedings

  • Daily cause lists will be published on the portal for transparency.
  • If any party fails to appear, the Tribunal may proceed with ex parte hearings.

6. Evidence and Hearings

  • Additional evidence will be accepted only with prior permission from the Tribunal.
  • By default, hearings will be public, ensuring transparency.

7. Representation

  • Authorized representatives must file a Power of Attorney in GSTAT FORM-04.
  • Representatives include advocates, CAs, CMAs, and CSs, among others, as permitted by law.

8. Final Orders

  • Final orders must be signed by the bench and uploaded on the portal.
  • Certified copies will be made available to the concerned parties.

9. Tribunal Powers

  • The Tribunal is empowered to summon documents or witnesses if necessary for adjudication.

 

Why haven’t the ITR forms for FY 2024–25 (AY 2025–26) been released yet?

As of April 2025, the Income Tax Department has not yet notified the Income Tax Return (ITR) forms for the Financial Year 2024–25 (Assessment Year 2025–26). This delay has raised questions among taxpayers and professionals, especially since policies and tax structures for the year were already declared in advance through the Budget.

📅 Important Filing Deadlines for AY 2025–26
While forms are pending notification, the due dates for filing ITR remain as per the existing schedule unless changed by a future circular:

  • 31st July 2025 – For individuals and entities not requiring audit
  • 31st October 2025 – For businesses or professionals requiring audit
  • 30th November 2025 – For entities requiring audit and also subject to TP (Transfer Pricing) provisions

🔹 Technical or Portal-Readiness Issues
One of the more probable causes for the delay is backend readiness:

  • The Income Tax e-Filing portal may still be undergoing updates to accommodate form changes or integration.
  • Utility tools (JSON/Java/Excel versions) used by taxpayers and software vendors might still be under development and testing.
  • The government may also be working on ensuring seamless syncing with AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) for pre-filled return data.

🔹 Pending Compliance Alignment
Recent years have seen the introduction of new reporting standards, such as:

  • Cryptocurrency/VDAs disclosures
  • Foreign income and assets reporting
  • New rules on capital gains reporting in detailed schedules

Ensuring that ITR forms are aligned with such granular disclosures requires careful form design and review, which can delay final notification.

🔹 Possible Delay in Release Strategy
It’s also possible that the department is opting for a staggered release approach, where:

  • Forms for simpler returns (ITR-1, ITR-4) are released first
  • Detailed or complex forms like ITR-2, 3, 6 follow later
  • However, even this phased strategy hasn’t started yet, indicating a likely bottleneck in the approval or technical finalization stages.

Given the lack of structural changes in tax law for FY 2024–25, the delay in notifying ITR forms is most likely due to internal technical or procedural processes.

UPI transactions No GST on over ₹2000, clarifies Ministry of Finance
The Finance Ministry on Friday made it clear that the government is not considering any proposal to levy Goods and Services Tax (GST) on UPI transactions over ₹2,000.

NEW DELHI: The claims that the government is considering levying Goods and Services Tax (GST) on UPI transactions over ₹2,000 are completely false, misleading, and without any basis, said the Ministry of Finance in a statement Friday.

 

Currently, there is no such proposal before the government, the Finance Ministry clarified.

GST is levied on charges, such as the Merchant Discount Rate (MDR), relating to payments made using certain instruments.

Effective January 2020, the Central Board of Direct Taxes (CBDT) removed the Merchant Discount Rate (MDR) on Person-to-Merchant (P2M) UPI transactions through a Gazette Notification dated December 30, 2019.

Since currently no MDR is charged on UPI transactions, there is consequently no GST applicable to these transactions.

The government remains committed to promoting digital payments via UPI, the Finance Ministry said.

To support and sustain the growth of UPI, an incentive scheme has been operational from 2021-22.

This scheme specifically targets low-value UPI (P2M) transactions, benefiting small merchants by alleviating transaction costs and promoting wider participation and innovation in digital payments.

The total incentive payouts under this scheme over the years reflect the government’s sustained commitment to promoting UPI-based digital payments.

Allocation under the scheme over the years has been: FY2021-22: ₹1,389 crore; FY2022-23: ₹2,210 crore; and FY2023-24: ₹3,631 crore.

“These measures have significantly contributed to India’s robust digital payments ecosystem,” the ministry said.

According to the ACI Worldwide Report 2024, India accounted for 49 per cent of global real-time transactions in 2023, reaffirming its position as a global leader in digital payments innovation.

UPI transaction values have seen an exponential increase, growing from ₹21.3 lakh crore in 2019-20 to ₹260.56 lakh crore by March 2025. Specifically, P2M transactions have reached ₹59.3 lakh crore, reflecting growing merchant adoption and consumer confidence in digital payment methods.

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Big relief for flat owners: Exchanging Old Flat for New? You’re Not Liable for Tax, Says ITAT Mumbai

If your residential building or society is set to undergo redevelopment anytime soon, or you have agreed to exchange your current accommodation with your builder or developer for a redeveloped, new residence, you have some reason to rejoice!

A recent verdict by the bench members B.R Baskaran (accountant member) and Sandeep Gosain (judicial member) of the Mumbai ITAT (Income Tax Appellate Tribunal) held that receiving a new flat in an ongoing redevelopment residential project in lieu of erstwhile existing residential flat is not taxable under Section 56 of the Income Tax act, which deals with income under the head of “income from other sources.”

Per the bench, this exchange is merely the “extinguishment of rights in the old flat” and would not amount to “receipt of immovable property for inadequate consideration.” In other words, merely the exchange of an old flat for a new one does not give rise to any taxable income.

Notably, Section 56(2)(x)(b) of the Income Tax Act, 1961, notes that any immovable property received, the stamp duty value of which exceeds Rs 50,000, will be taxed under the head ‘Income from Other Sources.

Explains Experts, “This judgment would certainly be beneficial to homeowners in the future who would consider swapping their existing homes with the luxurious apartments in the new residential project. Although the extinguishment of the old flat and receipt of new property instead of the old flat does not give rise to a taxable event, the sale of new property in the future would entail capital gains tax implications.”

This can also potentially pave the way for city residents to exchange their old houses for new, luxury apartments at minimal cost.

Says Experts, “The Tax Department was wrong in its interpretation of the law, as Section 56(2)(x) is for gifts, and in the case of redevelopment projects, the old flat owner does not get that new flat as a free gift, but it is in exchange for the old flat, which has been surrendered. The recent ITAT judgment rightly pointed out that this transaction will not be treated as a gift, and hence, the question of it being taxed under the head “ Income from other sources” does not arise.

Expert further clarifies that “ITAT mentioned in the order that this transaction may be taxed under the head capital gains. In cases of residential house capital gain sales, taxpayers can get a Section 54 exemption if they purchase/construct another from the capital gain amount.”

In this case, ITAT pointed out that the gain from this transaction will be deemed to be invested under Section 54, so there will not be any tax liability even if the above income is taxed under the head of capital gain. “This clarification from ITAT in the order will bring much-needed clarity in the redevelopment projects tax litigations faced by flat owners,” adds Expert

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Tax officials clarify: GST on housing society maintenance has existed since 2019.

Amid rising concerns and confusion among apartment residents, tax officials have clarified that the Goods and Services Tax (GST) on apartment maintenance charges is not a new rule.

It is an existing regulation that has been in place since 2019, they maintained.

The clarification comes as housing societies across the country witness growing panic and debate, especially on social media and in community meetings.

As per a NDTV Profit report, the Central Board of Indirect Taxes and Customs (CBIC) had, in 2019, directed that flat owners must pay 18 per cent GST on maintenance charges if the amount paid to their Resident Welfare Association (RWA) exceeds Rs 7,500 per month.

This has been a long-standing rule, but it has recently come back into the spotlight due to stricter compliance efforts by tax officials.

However, a 2021 ruling by the Madras High Court brought some relief. The court ruled that GST should be charged only on the portion of the maintenance amount that exceeds Rs 7,500 — not on the full amount.

This ruling effectively overruled a 2019 circular issued by the CBIC and a decision by the Authority for Advance Rulings (AAR), which had stated that if the monthly charges exceeded Rs 7,500, then GST would apply on the entire amount, and not just the excess.

Importantly, the tax department has not appealed the Madras High Court judgment in any higher court so far.

This means the ruling stands, but it may not be followed uniformly across all states. Some tax authorities may still choose to go by the original CBIC interpretation, the report said.

Currently, RWAs are required to collect 18 per cent GST on monthly maintenance charges only if two specific conditions are met: the per-apartment monthly maintenance exceeds Rs 7,500, and the society’s annual turnover is more than Rs 20 lakh.

If both these conditions apply, then the housing society must register under GST and charge tax on the entire maintenance amount, it added.

The report also said that many apartment complexes in big cities are still not following this rule. As a result, the tax department is now urging RWAs to comply and ensure proper tax payments.

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GSTR-3B Locking activated starting April 2025

To streamline compliance and improve the accuracy of GST returns, the Goods and Services Tax Network (GSTN) has introduced significant changes in the reporting mechanism of Table 3.2 of GSTR-3B, applicable from the April 2025 tax period onwards.

Table 3.2 deals with inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders. This table plays a crucial role in capturing tax liabilities on such supplies accurately, based on the outward supplies reported in GSTR-1, GSTR-1A, or IFF.

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Key Highlights of the Advisory

1. Auto-population of Table 3.2

  • Table 3.2 of GSTR-3B captures values from inter-state supplies declared in GSTR-1, GSTR-1A, and IFF.
  • These values are auto-populated based on the corresponding supply details already reported in Table 3.1 & 3.1.1 of GSTR-3B.

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2. Table 3.2 to Become Non-editable

  • From the April 2025 tax period, the auto-populated data in Table 3.2 of GSTR-3B will be non-editable.
  • Taxpayers will no longer be able to manually change or correct these values in GSTR-3B.
    This means GSTR-3B must be filed with system-generated values only in Table 3.2.

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3. Rectifying Incorrect Auto-populated Data

  • If any discrepancy is found in the auto-populated values of Table 3.2 after April 2025, taxpayers can make corrections only through the following methods:
  • By amending relevant entries via Form GSTR-1A, or
    By filing amended or corrected data in Form GSTR-1 or IFF for subsequent tax periods.
    There will be no provision to rectify errors directly in GSTR-3B after the auto-population process.

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4. Ensuring Accuracy in GSTR-3B

To ensure that GSTR-3B reflects accurate tax liabilities:

  • Taxpayers must ensure correct and consistent reporting in GSTR-1, GSTR-1A, or IFF.
    These filings form the basis of the auto-populated values in Table 3.2 of GSTR-3B.
  • Accuracy in these forms will lead to compliance-ready, auto-generated values without the need for post-filing amendments.

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Frequently Asked Questions (FAQs)

Q1. What changes are introduced in Table 3.2 of GSTR-3B from April 2025?
From April 2025, values in Table 3.2, related to inter-state supplies to unregistered persons, composition taxpayers, and UIN holders, will be auto-populated and non-editable in GSTR-3B.

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Q2. How can I rectify errors in Table 3.2 of GSTR-3B after April 2025?
If incorrect values are auto-populated, amendments must be made through Form GSTR-1A or in GSTR-1/IFF filed in subsequent tax periods.

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Q3. What should I do to ensure correct values in Table 3.2?
Ensure accurate reporting of inter-state outward supplies in GSTR-1, GSTR-1A, or IFF. The system uses these forms to derive auto-populated values in Table 3.2.

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Q4. Until when can I make amendments using GSTR-1A?
Form GSTR-1A can be filed after GSTR-1 and till the time of filing GSTR-3B. Thus, amendments to Table 3.2 can be made up to the moment of filing GSTR-3B.

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This update is part of GSTN’s broader initiative to improve automation, transparency, and accuracy in return filings. Taxpayers are encouraged to verify data in GSTR-1/IFF carefully before filing and utilize GSTR-1A promptly if corrections are needed. Staying aligned with these changes will ensure compliance and prevent delays in return submissions.

For more details and official notifications, please visit the GST Portal.

Effective April 2025: Updates in GSTR-1’s Table-12

The Goods and Services Tax Network (GSTN) has been progressively enhancing the compliance framework to improve accuracy, standardization, and reporting under GST returns. A significant part of this endeavor is the systematic revision of Table-12 in GSTR-1 and GSTR-1A, which deals with HSN (Harmonized System of Nomenclature) code-wise summary of outward supplies.

GSTN has implemented the changes in a phased manner and has regularly issued advisories on each phase through the GST Portal. As per the latest update, Phase-III of this initiative will be rolled out from the April 2025 tax period onward.

Key Changes in Table-12 under Phase-III

Effective from the April 2025 tax period, the following two major changes will be enforced in Table-12 of GSTR-1 and GSTR-1A:

1. Bifurcation of Table-12 into B2B and B2C Sections

  • The original Table-12, which required taxpayers to furnish HSN-wise summaries of outward supplies, will now be divided into two distinct parts:
    • B2B (Business-to-Business) Supplies
    • B2C (Business-to-Consumer) Supplies
  • This bifurcation aims to provide clear segregation of transaction types and better analytics for tax authorities and businesses.
  • Taxpayers will now be required to report HSN-wise summary of B2B and B2C supplies separately, in their respective tables within the return.

2. Restriction on Manual Entry of HSN Codes

  • Another major change is the discontinuation of manual input of HSN codes in Table-12.
  • Instead, taxpayers will have to select the appropriate HSN codes from a drop-down menu provided on the GST portal interface.
  • This change will:
    • Minimize errors arising from incorrect or invalid HSN entries
    • Ensure standardization of reported HSN codes
    • Streamline the return filing process through system-aided data entry

Reference to Earlier Advisory

For a comprehensive understanding of the transition and functionality under Phase-III, taxpayers are encouraged to refer to the detailed advisory issued on January 22, 2025, which is available at the GST portal.

📄 Read the Advisory (GST Portal)

Compliance Calendar for Income Tax and GST – April 2025

Timely compliance with tax deadlines is essential for individuals, businesses, and professionals to avoid interest, penalties, and legal issues. April marks the beginning of the new financial year, and it’s crucial to start it right with all key tax and GST filings. Below is a complete compliance calendar covering Income Tax and Goods & Services Tax (GST)due dates for April 2025.

✅ Income Tax Compliance Calendar – April 2025

📌 April 7, 2025

  • TDS/TCS Deposit by Government Offices:
    Last date for deposit of TDS/TCS by a government office for March 2025.
  • Note: If paid without an Income-tax Challan, it must be deposited on the same day.
  • Form 27C Upload:
    Upload declarations received in Form 27C from buyers for March 2025 transactions.

    📌 April 14, 2025

    • TDS Certificate Issuance (for February 2025 deductions):
      • Under Section 194-IA: On transfer of immovable property.
      • Under Section 194-IB: Rent payments by individuals/HUFs not under tax audit.
      • Under Section 194M: Payments to contractors/professionals by non-audit individuals.
      • Under Section 194S: Transfer of virtual digital assets (by specified persons).

    📌 April 15, 2025

    • Form 15CC:
      Quarterly submission by Authorized Dealers regarding foreign remittances made during Jan–Mar 2025.
    • Form 3BB by Stock Exchanges:
      Statement of client code modifications in March 2025.
    • Statement by Recognized Association:
      On client code modifications during March 2025.

    📌 April 30, 2025

    • Form 24G Submission:
      For government offices that deposited TDS/TCS for March 2025 without challan.
    • Challan-Cum-Statement Filing (for March 2025 TDS under the following sections):
      • 194-IA – Property transfer
      • 194-IB – Rent
      • 194M – Contractors/professionals
      • 194S – Virtual digital assets (by specified persons)
    • TDS Deposit (Non-Government Deductors):
      Last date to deposit TDS by non-government deductors for March 2025.
    • Form 61 Filing:
      E-filing of declarations received in Form 60 from October 1, 2024 to March 31, 2025.
    • Form 15G/15H Upload:
      Upload declarations received from recipients for quarter ending March 2025.
    • Quarterly TDS Deposit (If Allowed by AO):
      • Under Sections 192 (Salaries), 194A (Interest), 194D (Insurance Commission), and 194H (Brokerage).
      • Applicable where AO has permitted quarterly payment – deposit for Jan–Mar 2025.
    • Pension Fund Reporting:
      Intimation by a pension fund on investments made in India for Jan–Mar 2025.
    • Sovereign Wealth Fund Reporting:
      Intimation by Sovereign Wealth Funds on Indian investments during Jan–Mar 2025.

    ✅ GST Compliance Dates – April 2025

    📌 April 10, 2025

    • GSTR-7 Filing:
      Due date for persons required to deduct TDS under GST for the month of March 2025.

    📌 April 11, 2025

    • GSTR-1 Filing (Monthly):
      For taxpayers with annual turnover > ₹1.5 crore or who have opted for monthly filing.

    📌 April 13, 2025

    • GSTR-6:
      For Input Service Distributors (ISD) for March 2025.
    • GSTR-5:
      For non-resident taxable persons.
    • Invoice Furnishing Facility (IFF):
      For taxpayers under the QRMP scheme to upload B2B invoices for March 2025.
    • Quarterly GSTR-1 (QRMP scheme):
      Filing for Jan–Mar 2025 quarter.

    📌 April 20, 2025

    • GSTR-3B (Monthly):
      For taxpayers with:

      • Annual turnover > ₹5 crore, or
      • Opted for monthly filing, for March 2025.
    • GSTR-5A:
      For OIDAR service providers (Online Information & Database Access/Retrieval).

    📌 April 22, 2025

    • Quarterly GSTR-3B (Group 1 States/UTs):
      For Jan–Mar 2025 quarter under the QRMP scheme.

    📌 April 24, 2025

    • Quarterly GSTR-3B (Group 2 States/UTs):
      For Jan–Mar 2025 quarter under the QRMP scheme.

    🔄 Other Key Tax Compliance Deadlines

    🔹 Advance Tax Payments (FY 2025-26):

    • 1st Installment – June 15, 2025: 15% of estimated annual tax.
    • 2nd Installment – September 15, 2025: 45% of estimated tax (cumulative).
    • 3rd Installment – December 15, 2025: 75% of estimated tax (cumulative).
    • Final Installment – March 15, 2026: 100% of estimated tax.

    🔹 TDS Return Filing:

    • May 31, 2025:
      Due date for filing TDS returns for Q4 of FY 2024-25 (January to March 2025).

    🔹 MCA (Company) Filings:

    • June 30, 2025: Form DPT-3 (Return of Deposits).
    • September 30, 2025: DIR-3 KYC (Director KYC compliance).
    • October 14, 2025: ADT-1 (Auditor appointment details, if AGM held on Sept 30).
Five Major Financial Rule Changes Effective April 1: Income Tax, GST, UPI, and More

Several financial rule changes are going to come into effect from April 1, 2025 onwards, impacting UPI users, credit card holders, and pensioners across the country.

A customer holds hundred rupees Indian currency notes near a roadside currency exchange stall in New Delhi, India, May 24, 2024.(Priyanshu Singh/Reuters)

1) New income tax slabs

A prominent rule change that will take place is related to the new income tax slabs which were introduced in the Union Budget 2025 , wherein individuals earning up to ₹12 lakh per annum are exempt from paying income taxes.

On top of this, the standard deduction of ₹75,000 makes annual incomes up to ₹12.75 lakh tax-free.

2) New UPI rule for inactive numbers

Apart from this, the National Payments Corporation of India (NPCI) has now mandated that Unified Payments Interface (UPI) transactions from inactive numbers will not happen anymore.This is to reduce the possibility of transactions taking place wrongly from numbers the telecom providers reallocated due to inactivity.

3) New credit card rules

Credit card holders will also experience new changes to reward points and benefits.

For instance, SBI SimplyCLICK and Air India SBI Platinum Credit Card users will see adjustments in reward structures while Axis Bank will revise the benefits of its Vistara Credit Card after the merger with Air India.

4) Unified Pension Scheme (UPS)

The Unified Pension Scheme (UPS), originally introduced in August 2024 will also be implemented, replacing the old pension system and impacting roughly 23 lakh central government employees, with those having at least 25 years of service receiving a pension equivalent to 50 percent of their last 12 months’ average basic salary.

5) New GST security feature

Meanwhile, the Goods and Services Tax (GST) framework will also see new modifications, with a new security feature called Multi-Factor Authentication (MFA) becoming mandatory for taxpayers accessing the GST portal.

On top of this, E-Way Bills (EWB) can only be generated for base documents which are not older than 180 days.

6) Minimum balance changes

Also major lenders such as SBI, Punjab National Bank, and Canara Bank will update their minimum balance requirements with customers who fail to maintain the revised balance facing penalties.

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Hotels with Room Tariff Above ₹7,500 Must Levy 18% GST on Restaurant Services: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has announced that any hotel which charges room rent above ₹7,500 per day at any point during a financial year will be classified as a ‘specified premises’ for the following year. As a result, restaurant services offered within such hotels will attract 18% GST, with the benefit of input tax credit (ITC) available.

From April 1, 2025, the taxability of such restaurants which operate inside hotels will be on the basis of value of supply (transactional value). This would replace the concept of ‘declared tariff’ which included charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

“For the period starting from 01.04.2025, the value of supply of hotel accommodation in the previous FY, i.e., the transaction value charged for the said supply, would be the basis for determining whether the premises providing hotel accommodation service mandatorily falls under the category of ‘specified premises’ or not in the current FY,” the CBIC said in a FAQ issued on the topic of ‘Restaurant Service’ supplied at ‘Specified Premises’.

The CBIC has defined ‘specified premises’ as those premises from where the supplier has provided in the preceding financial year, ‘hotel accommodation’ service having the value of supply of any unit of accommodation above Rs 7,500 per unit per day or equivalent.

Restaurant services inside such hotel units would automatically attract 18 per cent GST, with input tax credit (ITC).

Restaurant services inside hotels whose room rent has not crossed Rs 7,500/unit/day in the preceding financial year will continue to attract 5 per cent GST, without ITC.

Also, those hotels which intend to charge over Rs 7,500 room rent from the next fiscal can file an ‘opt in’ declaration with GST authorities between January 1 and March 31 of the ongoing fiscal. Also, hotels seeking new registration will have to fill in opt in declaration with 15 days of obtaining it declaring the said premises as ‘specified premises’.

The CBIC said the notion of ‘declared tariff’ was being replaced with ‘value of supply’ (i.e. transaction value) in the definition of specified premises, as the hotel industry has largely moved to a dynamic pricing model.

Making the ‘specified premises’ status of a premises providing hotel accommodation service, in the current FY, dependent upon the ‘value of supply’ of units of accommodation provided by the hotel in the previous financial year, will give certainty regarding the ‘specified premises’ status of a hotel for any financial year.

It will also “give an option to the supplier of hotel accommodation service to declare the premises as ‘specified premises’ so that the restaurants located in the said premises can avail the rate of 18 per cent with ITC on the supply of restaurant service”, the CBIC said.

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