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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 27th 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. 29th 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 27th 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 16th 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 3rd 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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