New Functionality in RFD-01: Refunds permitted despite positive or zero cumulative Demand. GST Advisory has been issued for New Functionality in RFD-01: Refunds permitted despite positive or zero cumulative Demand. Earlier functionality for refund under the category “on account of Assessment /Enforcement /Appeal/ revison/Any other order (ASSORD) could be claimed only if : The overall … Read more
GSTR-3A Notice Explained: Relief for Cancelled Composition taxpayers GST Advisory has been issued on GSTR-3A Notice Explained: Relief for Cancelled Composition taxpayers. As per section 39(2) of the CGST Act,2017 and Rule 68 of the CGST Rules, GSTR-3A notices are sent to taxpayers who fail to file GSTR-4 (annual return for Composition Taxpayers) Due to … Read more
GSTR 3B Updates: 5 Powerful Insights to Table 3.2 Compliance from July 2025 GST Advisory has been issued for GSTR 3B Updates: 5 Powerful Insights to Table 3.2 Compliance from July 20255 on 20-07-2025. Table 3.2 of GSTR-3B is used to report inter-state supplies made to unregistered persons, Composition taxpayers and UIN Holders. The changes … Read more
Proven Ways to Take Full Control of Your GST API Access!” GST Advisory has been issued for Proven Ways to Take Full Control of Your GST API Access!”. This GST system is continuosly being upgraded to ensure the stronger data security , increased transparency and greater control for taxpayers. Specifically this update addresses data access … Read more
Appeal Facility now live for SPL-07 waiver rejections ! GST Advisory on Appeal Facility now live for SPL-07 waiver rejections !. Taxpayers who applied for waiver of tax /interest /penalty using SPL-01 or SPL-02 under the special waiver scheme introduced by GST authorities are now receiving responses /orders from their jurisdictional officers. The authorities issues … Read more
Handling of Inadvertently Rejected records on IMS CBIC has issued GST Advisory on GST Advisory on Handling of Inadvertently Rejected records on IMS dated 19-06-2025. Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient? Answer: In such cases … Read more
File GST returns before 3 years deadline CBIC has issued the GST Advisory to file GST returns before 3 years deadline. As per the Finance Act, 2023 (Act No. 8 of 2023), implemented from 01-10-2023 via Notification No. 28/2023-Central Tax dated 31-07-2023, a time limit of 3 years is prescribed for filing GST returns under: … Read more
Two Connected Platforms to manage E-way Bills CBIC has issued a GST Advisory for Two Connected Platforms to manage E-way Bills to fix the technical glitches. From 01-07-2025, NIC will launch a new portal, E-Way Bill 2.0 (https://ewaybill2.gst.gov.in). This is in addition to the current E-way Bill 1.0 portal (https://ewaybillgst.gov.in). The E-way Bill 2.0 portal … Read more
Technical issues in Payment for Filing SPL-01/02 Taxpayers are facing technical issues in payment for filing SPL-01/02 on the GST Portal, particularly in Table 4 of the Forms (SPL-01/SPL-02), where payment details are supposed to be auto-populated. To fix the problem CBIC has issued the GST Advisory on it on 12-06-2025. Specific Problem Noted: In … Read more
Update on Filing Applications under Section 128A (Amnesty Scheme) To remove difficulties faced by taxpayers in applying section 128A, a GST Advisory has been issued on 11-06-2025. As of 08-06-2025, over 302,658 waiver applications have been submitted on the GST portal using Form SPL-01 or SPL-02 under the amnesty scheme governed by section 128A of … Read more