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July 2025

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate
Reading Time 15 mins

A. CIRCULARS

(i) Clarifications - DIN is not required for GST Portal Communications - Circular no.249/06/2025-GST dated 9th June, 2025.

By the above Circular, it has been clarified that Document Identification Number (DIN) is not required to be quoted on communications generated through the GST common portal, as these documents are assigned a Reference Number (RFN) that can be verified online.

B. ADVISORY

i) Vide GSTN dated 14.5.2025, the information relating to appeal withdrawal with respect to Waiver Scheme is provided.

ii) Vide GSTN dated 16.5.2025, the information relating to reporting values in Table 3.2 of GSTR-3B is provided.

iii) Vide GSTN dated 7.6.2025, the information regarding non-editability of auto-populated liability in GSTR-3B is provided.

iv) Vide GSTN dated 7.6.2025, the information about time barring of GST Return on expiry of three years is provided.

v) Vide GSTN dated 10.6.2025, the information about system Validation for filing of Refund Applications on GST Portal for QRMP Taxpayers is provided.

vi) Vide GSTIN dated 11.6.2025, the info

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