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
GST Advisory on Refund Application Filing for QRMP Taxpayers The GST Advisory has been issued on refund application filing for QRMP taxpayers by fixing the issues raised about filing returns. To ensure compliance, the GST portal was updated in May 2025 with system validation that checks whether taxpayers have filed all required returns before they … Read more
No GST Return filing allowed after 3 years effective from July 2025 As per Finance Act, 2023 (No. 8 of 2023), a new legal provision was introduced, effective from 01-10-2023 through Notification No 28/2023- Central Tax dated 31-07-2023. The amendment restricts filing of GST returns after 3 years from their respectives due dates, for the … Read more
Non-editable GSTR-3B liability, effective from July 2025 tax period. CBIC has issued a GST Advisory for non-editable GSTR-3B liability, effective from July 2025 tax period. At present, when you go to file GSTR-3B, your tax liability is automatically filled based on the sales you reported in GSTR-1, GSTR-1A, or IFF. You can still edit the … Read more
Table 3.2 of GSTR-3B remains editable for April 2025 return GST Advisory has been issued for Table 3.2 of GSTR-3B remains editable for April 2025 return. Key Points of GST Advisory: The GST portal announced on 11-04-2025 that from the April 2025 return onwards, the values shown in Table 3.2 of GSTR-3B, which shows interstate sales from unregistered persons, … Read more