GST Related Advisories from GSTN In January 2025

GSTN has issued several advisories in January and February 2025 regarding various GST compliance matters. The hard-locking of auto-populated liability in GSTR-3B, initially planned for January 2025, has been deferred to a later date. Exporters can now file their Letter of Undertaking (LUT) for FY 2025-26 on the GST portal, with the deadline set for March 31, 2025. The advisory outlines the steps for LUT submission. A new advisory details changes in the GST registration process under the amended Rule 8 of CGST Rules 2017, providing guidelines for Aadhaar and non-Aadhaar authenticated applicants. Applications may face rejection if discrepancies are unresolved within 15 days. Additionally, a new Form ENR-03 has been introduced to facilitate the enrolment of unregistered dealers on the e-Way Bill portal. This allows them to generate e-Way Bills using a unique Enrolment ID instead of a GSTIN. Detailed guidelines for ENR-03 enrolment are available in GSTN’s user guide.

Common portal of GST, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the month of January and February 2025, the following advisories have been issued so far in relation to the various compliances by GSTN:

•  Advisory on deferment of hard-locking of auto-populated liability in GSTR-3B
• LUT Filing Functionality for FY 2025-26 made available on GST Portal
• GSTN Advisory for Registration Process
• GSTN advisory on enrolment of unregistered persons

The gist of these advisories is summarized below:

 Advisory on deferment of hard-locking of auto-populated liability in GSTR-3B

• GSTN had issued an advisory dated 17.10.2024 in relation to locking of auto-populated liability in GSTR-3B which was to be made applicable from January 2025 tax period, but considering the representations on its implementation, it has been decided that this change of making non-editable of auto-populated liability in GSTR-3B is not to be implemented from January tax period on the GST portal.
• It will now be introduced in near future after due announcement.

(Source: GSTN Advisory dated 27.01.2025 read with Advisory dated 17.10.2024)

LUT Filing Functionality for FY 2025-26 made available on GST Portal

• Option to File LUT for FY 2025-26 is now available for Exporters, GSTN has updated the Portal with a new functionality to file Letter of Undertaking (LUT) for FY 2025-2026.
• An LUT is a declaration filed by exporters in Form GST RFD-11 on the GST portal. The due date to file Form GST RFD-11 on the GST portal for FY 2025-26 is 31.03.2025.
• To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, following steps are to be performed:

1. Access the GST Official Portal. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > User Services > Furnish Letter of Undertaking (LUT)

4. Form GST RFD-11 is displayed. Select the financial year for which LUT is applied for from the LUT Applied for Financial Year drop-down list.

5. Click the Choose File button to upload the previous LUT.

6. Select the declaration checkboxes.

7. In the Name, Address and occupation of the independent and reliable witnesses section, enter the name and address of 2 witnesses.

8. In the Place of Filing LUT field, enter the place.

9. In the Name of Primary/ Other Authorized Signatory drop-down list, select the name of authorized signatory.

• For details, refer to the Advisory.

(Source: GSTN Portal dated 27.01.2025)

GSTN Advisory for Registration Process

• GSTN has issued a new Advisory on registration process as per amended Rule 8 of CGST Rules 2017.
• This relates to steps involved for verification for Aadhaar authenticated and non-Aadhaar authenticated cases.
• It has prescribed steps for:
  • applicants not opting for Aadhaar authentication
  • applicants opting for Aadhaar authentication and application identified for biometric authentication
• Non-generation of Application Reference Number (ARN) will result if discrepancies are not resolved in 15 days or verification is not completed in 15 days.
• For details, readers may refer to Advisory for smooth processing of GST registration application.

(Source: GSTN Advisory dated 12.02.2025)

 GSTN advisory on enrolment of unregistered persons

• GSTN has issued an advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.
• A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025.
• Form ENR-03 has been introduced for the enrolment of unregistered dealers.
• Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.
• GSTN’s user guide for ENR-03 enrolment covers the following:
  • Accessing ENR-03
  • Filling Out the ENR-03 Form
  • Creating Login Credentials
  • Generating an e-Way Bill
• For details, refer to user guide at –

https://tutorial.gst.gov.in/downloads/news/user_manual_for_enr_03_final.pdf

 (Source: GSTN Advisory dated 15.02.2025)