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A. CIRCULARS
i) Communication through e-Office - ‘Issue Number’ Will Serve as DIN
Circular no.252/09/2025-GST dated 23.09.2025
By the above circular, clarification is provided that e-Office ‘Issue Number’ will be treated as a valid Document Identification Number (DIN), removing the need for a separate DIN on such communications.
(ii) Information of withdrawal of circular
Circular no.253/10/2025-GST dated 1.10.2025.
By the above circular, it is informed that circular no. 212/6/2024-GST dated 26.6.2024 regarding deduction towards discount is withdrawn.
B. ADVISORY
i) Vide GSTN Advisory dated 23.9.2025, information is provided regarding new changes in Invoice Management System (IMS) to simplify the taxation system and reduce the compliance burden on the taxpayers.
ii) Vide GSTN Advisory dated 25.9.2025, information regarding is provided regarding filing of pending returns before expiry of three years from the due date of furnishing the said return under Section 37 (Outward Supply), Section 39 (pay
