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May 2025

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate

Reading Time 15 mins

A. NOTIFICATIONS

i) Notification No.11/2025-Central Tax dated 27^th March, 2025

By above notification, Rule 164 of CGST Rules, which is regarding waiver scheme granted u/s.128A, is amended to bring more clarity to the scheme.

ii) The Finance Act, 2025 (Act No.7 of 2025) dt. 29^th March, 2025 has been enacted. Various amendments proposed in the Budget 2025 are incorporated in this Act.

B. CIRCULARS

(i) Clarifications on GST Amnesty Scheme u/s. 128A of CGST Act - Circular no.248/05/2025-GST dated 27^th March, 2025.

By above circular, clarifications about GST amnesty scheme u/s.128A of the CGST Act, 2017 are provided.

C. ADVISORY

i) Vide GSTN dated 16^th March, 2025, the information about Biometric based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh is provided.

ii) Vide GSTN dated 3^rd March, 2025, the information regarding Enhancements in Biometric Functionality for allowing Directors to opt for Biometric Authentication in Their Home S

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