GST UPDATE | April 25Dated: 01 April 2025By CA. Hemant Singhal

1   GST DEADLINES

1.1  Deadlines | April 25

⮚     GST Compliance Calendar – April 2025

Due Date	Return/ Compliance	Remarks
10 April 25	GSTR7 (March 25)	Return of TDS- Monthly Return
11 April 25	GSTR1 (March 25)	Return of Outward Supplies- Monthly Return
13 April 25	GSTR1 (March 25)-IFF	Return of Outward Supplies- QRMP
14 April 25	GSTR2B (March 25)	Auto Drafted ITC Statement available for download
18 April 25	CMP 08 (Jan- Mar 25)	Composition Return for the quarter ending March 23
20 April 25	GSTR3B (March 25)	Last Date for Payment of Tax and Return for Normal Taxpayers (Monthly GTSR3B)
22 April 25	GSTR3B(Jan- Mar 25)	Last Date for Payment of Tax and Return QRMP Taxpayers with Turnover Less Than 5 Crore having Principal Place of Business in Chhattisgarh, MP, Gujarat, Daman & Diu, Dadra & Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar Islands, Telangana, Andhra Pradesh.
24 April 25	GSTR3B(Jan- Mar 25)	Last Date for Payment of Tax and return for QRMP Taxpayers with Turnover Less Than 5 Crore having Principal Place of Business in J&K, Laddakh, HP, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand and Odhisha
25 April 25	ITC 04 (Oct- Mar 25)	Details of Job Work Challan (Half Yearly); AT more than 5 Cr
25 April 25	ITC 04 (Apr-Mar 25)	Details of Job Work Challan (Half Yearly); AT less than 5 Cr
30 April 25	QRMP	The deadline to opt-in or opt-out of the QRMP scheme.
30 April 25	TDS Payment (IT)	Payment of TDS for the month of March 23 (Income Tax Act)

2. Circulars or Clarifications

2.1. Various issues related to availment of benefit of section 128A of the CGST ACT, 2017

(Circular No.- 248/05/2025-GST; Dated: 27th March, 2025)

Issue 1: Whether the cases where tax has been paid through return in FORM GSTR-3B instead of through FORM GST DRC-03, prior to the notification of section 128A i.e.1st November, 2024, would be eligible for the benefit under section 128A of the CGST Act?

It is clarified that a taxpayer who has made the payment through FORM GSTR-3B before the date of coming into force of section 128A i.e. 1st November, 2024, shall also be eligible to avail the benefit under the said section. However, any taxpayer who intends to avail the benefit of the said provision on or after the said section comes into force, i.e. 1st November 2024 shall be required to make payments necessarily through the modes as prescribed under rule 164 of the CGST Rules.

Issue 2: Whether (i) the entire amount of tax demanded is required to be discharged and (ii) the appeal is required to be withdrawn for the entire period, where notices/statements/orders issued to taxpayers, pertains to period covered partially under Section 128A and partially by those outside it.

In cases where the notice/statement or order etc. pertains to the period partially covered under Section128A and partially beyond the said period, Rule 164(4) and proviso to Rule 164(7) have been amended to allow the taxpayer to file an application under FORM SPL-01 or FORM SPL-02 as the case may be after making payment of his tax liability for the periods covered under section 128A. The taxpayer after filing FORM SPL-01 or FORM SPL-02 as the case may, shall intimate the appellate authority or Tribunal his intent to avail the benefit of Section 128A and that he does not intend to pursue the appeal for the period covered under the said Section i.e. FYs 2017-18 to 2019-20. The Appellate Authority or Appellate Tribunal as the case may, shall after taking note of the said request, pass such order for the period other than that mentioned in the said sub-section, as it thinks just and proper.

3.  GST PORTAL UPDATES

3.1 Advisory for Enhancements in Biometric Functionality- Allowing Directors to Opt for Biometric Authentication in their Home State

(Advisory dated 03/03/2025)

As per the existing system, applicants selected for Biometric Authentication must visit the designated GSK mapped to their jurisdiction. However, GSTN has now introduced an additional facility allowing certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State. This facility applies to individuals listed in the Promoter/Partner tab for the following types of businesses:

   • Public Limited Company

   • Private Limited Company

   • Unlimited Company

   • Foreign Company

Under this enhancement, such Promoters/Directors can now choose any available GSK within their Home State in India (as per REG-01) for Biometric Authentication.

3.2  Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh

(Advisory dated 16/03/2025)

Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.

The above-said functionality has been developed by GSTN. It has been rolled out in Uttar Pradesh on 15th March, 2025.

3.3 Advisory regarding Issue in filing applications (SPL 01/SPL 02) under waiver scheme

(Advisory dated 21/03/2025)

●       SPL 02 Issues:

●       Order number not available in the dropdown for selection.

●       Order details not auto-populating after selecting an order.

●       Payment details not auto-populating in Table 4.

●       Inability to make "Payment towards Demand" or adjust DRC 03 amounts using DRC

03A after filing SPL 02.

●       Inability to withdraw Appeal applications (APL 01) filed before the First Appellate

Authority.

●       GSTN is aware of these issues and is working to resolve them.

Clarifications Regarding Deadlines:

●       Waiver Application Deadline: There is a misconception that the last date to file waiver applications is 31 March 2025. However, as per Rule 164(6) of CGST Rules, 2017, taxpayers can file waiver applications in SPL 01/02 until 30 June 2025 (within three months from the notified date).

●       Payment Deadline: As per Notification 21/2024-CT dated 8 October 2024, the due date for payment of tax payable for availing the waiver scheme is 31 March 2025.

Key Advice for Taxpayers:

●       Make the payment on or before 31 March 2025 to avail the waiver scheme.

●       File the waiver application (SPL 01/02) on or before 30 June 2025.

4. Judicial Pronouncements

   
   

4.1 Where impugned order was issued creating demand against assessee for excess claim of input tax credit, invoices raised by a supplier for purchases of products inadvertently reflected Bombay address and Bombay GSTN of assessee instead of Delhi GSTN number, impugned order was to be set aside: Delhi HC

(B Braun Medical India (P.) Ltd, vs. Union of India; 12/03/2025)

A demand was created against assessee vide impugned order for excess claim of input tax credit - Assessee submitted that invoices raised by a supplier for purchases of products inadvertently reflected Bombay address and Bombay GSTN of assessee, instead of Delhi GSTN number.

 It was held that “Only basis for rejecting ITC was mention of Bombay office GSTN instead of Delhi office GSTN - If credit was not granted for such a small error on behalf of supplier, substantial loss would be caused to assessee - Therefore, impugned order was to be set aside”  

5.2  Where show cause notice was issued under section 73, raising demand as per TRAN-1 filed after regime change, while jurisdiction of authority to conduct TRAN-1 investigation was challenged by appellants contending that there had been TRAN-1 verification conducted by department since 2018 but no demand was raised in any of verification, mere availability of alternate remedy of statutory appeal provided under CGST Act would not operate as a restriction on High Court to decide upon jurisdiction of authorities to issue impugned show cause notice under CGST Act: Calcutta HC

(Kunjal Synergies (P.)Ltd. vs. Assistant Commissioner of CGST&CX;11/03/2025)

An assessee who was registered under the service tax and central excise regimes migrated to the GST regime and filed a TRAN-1 form to carry forward their closing balance of Cenvat credit. The assessee had previously informed the Superintendent of Service Tax about an unavailed Cenvat credit balance during an audit for FY 2015-16. They claimed this amount as part of their opening balance in the GST return and provided documents for verification. Despite several communications and verification processes since 2018, the authorities did not issue a show cause notice or adjudicate the matter until 2023, when a pre-show cause notice (GST DRC-01A) was issued. The assessee challenged the jurisdiction of the authority, arguing that there had been TRAN-1 verification since 2018 with no demand raised. The Calcutta High Court held that since a jurisdictional issue was being argued, the alternate remedy of a statutory appeal under the CGST Act would not restrict the High Court from deciding on the jurisdiction of the authorities. The High Court ruled that the impugned show cause notice was without jurisdiction and was to be quashed.

5.3  Where petitioner's goods were seized under Section 129(3) and since in original proceeding or in summary proceeding, primary burden is to be discharged by assessee by bringing on record cogent material, however petitioner had utterly failed to bring on record any cogent material for transporting goods from West Bengal/Assam to Delhi via Kanpur, instant writ petition was dismissed for lack of merit: Allahabad HC

(Jaya Traders vs. Additional Commissioner; 03/03/2025)

Petitioner was engaged in business of trading of pan masala and scented tobacco – Petitioner was transporting goods from West Bengal/Assam to Delhi, as per their claim, with accompanying tax invoices and since goods’ value was below Rs. 50,000, they did not generate an e-way bill - During its onward journey said goods was trans shipped at Kanpur where same was intercepted - Statement of the truck driver was recorded wherein he stated that goods were loaded from Kanpur, contradicting documents provided by assessee - Seizure proceedings were initiated under section 129(3) on ground of non-genuine transportation document - HELD: At the time of detention, the truck driver made a statement that the goods were loaded from Kanpur whereas the accompanying documents shows that movement of the goods from West Bengal / Assam thus at the very first instance, petitioner ought to have produce the material showing the movement of the goods from West Bengal / Assam. Therefore, the statement of the truck driver which was taken at the first instance should be given more sanctity – In original proceeding or in summary proceeding, primary burden is to be discharged by the assessee by bringing on record the cogent material - Petitioner had utterly failed to bring on record any cogent material for transporting goods from West Bengal/Assam to Delhi via Kanpur - Once petitioner had failed to prove true/ actual movement of goods from West Bengal/Assam to Delhi, seizure proceedings could not be said to be unjustified - Thus, Instant writ petition was to be dismissed due to lack of merit.

5.4 Where assessee’s goods were found at different destination from destination mentioned in accompanying documents, after physical verification and detention of goods, stand was taken by assessee that goods were sent for job work, various descriptions as required under Rule 55 of CGST Rules were not mentioned on challan and same was incomplete, no interference was called for in impugned order issued under section 129(3): Allahabad HC

(Famus India vs. State of U.P.; 10/03/2025)

Assessee’s goods in transit were intercepted and since place of unloading was mismatched, a show cause notice was issued -Goods were released vide order imposing tax and penalty - Assessee’s appeal challenging order was dismissed vide impugned order under section 129(3) - Respondent submitted that there was contravention of provisions of Rule 45 and 55 of CGST Rules - HELD: Goods in question were found at different destination from destination mentioned in accompanying documents and after physical verification as well as detention of goods, a stand was taken by assessee that goods were sent for job work - As per Rule 45 and 55 of CGST Rules, for goods being sent for job work, a challan is required to be issued - In instant case, various descriptions as required under Rule 55 of CGST Rules were not mentioned on challan and same was incomplete - Therefore, proceeding under section 129 of CGST Act could not be said to be arbitrary and no interference was called for in impugned order.

Disclaimer: “This material is intended to provide general information on particular subject(s) and is not an exhaustive treatment of such subject(s) or a substitute to obtaining professional service or advice. It is strongly recommended to seek professional advice before implementation of any of the aspects covered in the presentation.”)

Author can be reached at ca.hsinghal@gmail.com; +91 99172 11511