SJ GST Advisory Services

BIG GST UPDATE :Rule 14A
Advisory for Simplified GST Registration Scheme
Nov 1st, 2025
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.
As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme. However, a person registered under this rule in a State or Union Territory shall not be eligible to obtain another registration in the same State or Union Territory under this rule against the same PAN.
Key Features Implemented on the GST Portal:
• While applying for registration in FORM GST REG-01, applicants should select "Yes" under the "Option for Registration under Rule 14A."
• Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner.
• Registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.

Taxpayers opting for registration under Rule 14A are advised to take note of the following conditions, in case they intend to withdraw from the Scheme at a later stage:

• All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.
• The taxpayer must have filed:
(a) Returns for a period of minimum three months, if applying for withdrawal before 1st April 2026, or
(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.

Regards,

*New GST Rates to come into effect from 22nd September 2025*

Advisory to file pending returns before expiry of three years
Advisory dt :18th, 2025

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from July 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till July Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st August 2025 are detailed in the table below:

GST Forms
Barred Period (w.e.f. 1st August 2025)
GSTR-1/IFF June-2022
GSTR-1Q April-June 2022
GSTR-3B/M June-2022
GSTR-3BQ April-June 2022
GSTR-4 FY 2021-22
GSTR-5 June-2022
GSTR-6 June-2022
GSTR-7 June-2022
GSTR-8 June-2022
GSTR-9/9C FY 2020-21
Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.

Thanking You,
SJGSTADVISIORYSERVICES
One Stop solutions for GST Compliance.
Contact us on [email protected]

Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

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. Objective
The new E-Way Bill 2.0 portal has been developed in response to taxpayers’ demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless operations for taxpayers and transporters.

2. New Inter-Operable Services

The following additional services will be available on the E-Way Bill 2.0 portal for E-Way Bills generated on either portal (E-Way Bill 1.0 or E-Way Bill 2.0):

a) Generation of E-Way Bill based on Part-A details entered by the supplier
b) Generation of Consolidated E-Way Bills
c) Extension of validity of E-Way Bills
d) Update of transporter details
e) Retrieval of consolidated E-Way Bills
These services are in addition to the currently available cross-functional services:

a) Generation of E-Way Bills
b) Updating of vehicle details
c) Printing of E-Way Bills
3. System Integration and Synchronisation

a) Both portals will operate on a real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds
b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom.
c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity.
4. Availability via API

All the above services will also be made available to taxpayers and logistics operators through APIs, in addi

E-WayBill System E-Way bill system is for GST registered person / enrolled transporter for generating the way bill (a document to be carried by the person in charge of conveyance) electronically on commencement of movement of goods exceeding the value of Rs. 50,000 in relation to supply or for reasons other than sup...

update CBDT has decided to Extend the due date of filling of ITRs,which are due for filling by 31st July 2025, to 15th September 2025 for AY 2025-26

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Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A

Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
May 1st, 2025
Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was implemented on GST Portal effective from 01st November 2022.
In continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A shall be implemented from May 2025 return period. Further , table 13 of GSTR-1/1A is also being made mandatory for the taxpayers from the said tax period.

No More Nil TDS Certificates Under New Tax Bill 2025:
Nil TDS certificate is a document which is issued by the IT Department to offers relief to taxpayers both for residents and NRIs.
It allows certain taxpayers to receive payments without any tax being deducted.

The proposed Income Tax Bill 2025 has removes the option to obtain a Nil TDS certificate for all the taxpayers, including Indian residents and NRIs.
This is due to the deletion of the words “no deduction” in the new law, specifically in Clause 395.
Purpose of This Change
To help government to track income better by removing Nil TDS certificates.
To prevent taxpayers from underreporting their income.
How Does This Impact Indian Residents?
It becomes mandatory to deduct TDS even if the taxpayers income is below the taxable limit.
Filling also becomes mandatory if too much tax is deducted.
Now taxpayers need to file an ITR to claim a refund which adds an extra burden compared to the earlier system, where a Nil TDS certificate avoided deductions entirely.
How Does This Impact NRIs?
Now, NRI’s will not get a Nil TDS certificate but only Lower TDS certificate if their income was exempt or they had no tax liability.
Burden For NRIs
Filing ITR becomes mandatory to claim refunds for any excess TDS deducted.

Regards,
SJ GSTADVISIORY SERVICES

How to Check PF Balance?
There are multiple ways to check your PF balance, both with and without UAN. They are listed as follows:

Using UAN Number

Through EPF Portal
Through UMANG App
Without UAN Number

Using SMS Facility - 7738299899
Using missed Call Facility - 9966044425

18.04.2025: CBIC issued comprehensive instructions No.03/2025-GST dated 17.04.2025 for processing of GST registration applications
A. Documents for Proof of Principal Place of Business (PPOB)
B. Issues in respect of Constitution of Business
C. Processing Timelines and Physical Verification

Key Guidelines are as under:

A. Documents for Proof of Principal Place of Business (PPOB):

In case of owned premises: Any one of the documents mentioned in the indicative list of documents as prescribed in FORM GST REG-01 for proof of Principal Place of Business or any similar document such as water bill or any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises submitted by the applicant should suffice. No additional document should be requested from the applicant for proof of ownership of the premises of the applicant. No physical copies or additional documents should be demanded.

In cases where premises is rented:
Any one of the documents mentioned in the indicative list of documents in FORM GST REG-01 to establish ownership by the lessor or similar documents such as water bill or any document prescribed under the State or the local laws which clearly establishes the ownership of the premises by the lessor should be sufficient proof of the principal place of business. In case Rent/lease agreement is not registered, then Agreement with identity proof of lessor and one ownership document. In case, registered, no identity proof of lessor required. If electricity/water bill is in applicant’s name, the document evidencing the same along with the rent a