Home Minister Amit Shah has announced that India is on the cusp of a significant overhaul of its Goods and Services Tax (GST) system, signaling the advent of what’s being dubbed “GST 2.0.” This next phase aims to refine the existing tax structure, which was introduced in July 2017 to unify India’s fragmented indirect tax … Read more
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 recipient can request to the corresponding supplier to report the same record (without any change) in same return period’s GSTR-1A or respective amendment table … Read more
Heads Up, Taxpayers! Don’t Miss This Crucial GST Filing Deadline! The GSTN has issued an important advisory (Advisory No. 612, dated June 18, 2025) reminding all taxpayers to clear their pending GST returns before the three-year deadline hits. Starting August 1, 2025, returns that are three years past their due date will be blocked from … Read more
A significant ruling from the Delhi High Court mandates that applications for revocation of GST Registration cancellation must be decided within one month. This directive came in the case of M/s. JMD Enterprises v. Sales Tax Officer, AVATO, decided on May 15, 2025. Case Details The petitioner, M/s. JMD Enterprises, challenged an order from April … Read more
Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal. 1. ObjectiveThe new E-Way Bill 2.0 … Read more
E-Way Bill 2.0 Portal Launching July 1, 2025: Enhanced Inter-Operability and Business Continuity New Delhi, India – Get ready for a significant upgrade in how e-way bills are managed! The Goods and Services Tax Network (GSTN) has announced the launch of the E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) by NIC, effective July 1, 2025. This new … Read more
Subject: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases 1. While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms. 2. In particular, it … Read more
The Goods and Services Tax Network (GSTN) is rolling out a significant update to the GSTR-1 form, effective from the May 2025 tax period. This change aims to streamline GST data, boost transparency, and improve tax administration. What’s Changing in GSTR-1 Table 12? The biggest change is the bifurcation of Table 12 into two distinct … Read more
GSTN has released an important advisory for taxpayers experiencing technical difficulties while filing amnesty applications under Section 128A of the Central Goods and Services Tax (CGST) Act. This guidance comes as the June 30, 2025 deadline for claiming waiver benefits looms. Over 3 Lakh Amnesty Applications Filed As of June 8, 2025, over 3.02 lakh … Read more
Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act 1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching … Read more