GSTN Advisories on E-Way Bills, HSN Codes, Rectification, GSTR-2B & Waiver Scheme

Summary: In January 2025, GSTN issued several advisories focusing on updates and new functionalities to improve taxpayer compliance. Key updates included the extension of e-way bill validity for those expiring on December 31, 2024, and the introduction of a rectification application process for incorrect ITC orders. Furthermore, Phase-III of mandatory HSN codes for GSTR-1 and GSTR-1A has been implemented, replacing manual entry with dropdown selections and bifur-cating the reporting tables for B2B and B2C supplies. The advisory also covered new guidelines for the Waiver Scheme under Section 128A, enabling taxpayers to file applications under specific condi-tions. In addition, GSTN introduced business continuity plans for e-invoice and e-waybill systems, emphasizing the use of alternate mechanisms to ensure seamless operations during disruptions. Fi-nally, the CBIC issued a caution about fake summons being issued by fraudsters, urging taxpayers to verify communications via the CBIC’s DIN verification tool. These advisories are aimed at streamlin-ing GST compliance and ensuring smooth operations for taxpayers.

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 last week of January 2025, the following advisories have been issued so far in relation to the various compliances by GSTN:

• GSTN Advisory on Extension of E-way Bills
• GSTN Advisory for Rectification Application
• GSTN Advisory on Phase- III for HSN Codes
• Generation Date for Draft GSTR 2B for December, 2024
• New Advisory for Waiver Scheme under Section 128A
• GSTN advisory on implementation of mandatory HSN Codes in GSTR-1 and GSTR 1A
• GSTN advisory on Business Continuity for e-invoice / e-way bills

CBIC has also issued a press release advising caution on fake summons being issued in fraudulent manner by certain persons.

These are summarized below:

GSTN Advisory dated 01.01.2025 on Extension of E-way Bills

GSTN has taken following emergency measures in relation to issues being faced in generation of e-way bills expired on 31.12.2024:

• Extension of Expired E-Way Bills:
  • As per the existing procedure, e-way bills that expired at midnight on 31st December, 2024, could be extended either within 8 hours prior to the expiry or 8 hours after the expiry.
  • Due to the technical glitch, this process was disrupted. To mitigate the impact, the win-dow period for extending the e-way bills expiring on 31st December, 2024, has been extended up to 1st January, 2025, midnight. Taxpayers and transporters are advised to utilize the “Extend EWB” facility on the portal to extend these e-way bills, if required.
• Generation of E-Way Bills for Goods Moved During the Glitch:

Payers and transporters who moved goods on 31st December 2024 without generating e-way bills due to the technical issues are required to generate the necessary e-way bills on 1st January 2025 using the existing facility on the portal.

GSTN Advisory dated 07.01.2025 for Rectification Application

• GSTN has issued an Advisory on availability of a new functionality on the Portal for tax-payers to file an application for rectification of ITC related orders issued under section 73/74. It con-tains step-by-step process for filing application.
• CBIC had vide Notification No. 22/2024-CT dated 08.10.2024 notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of provisions of section 16(4) of the CGST Act had been issued, but where such ITC is now available as per the recently inserted sec-tion 16(5)(6) of the CGST Act, would now be able to file an application for rectification of such de-mand orders.
• The taxpayers can file application for rectification of such orders post login, by navigating Services > User Services > My Applications, selecting “Application for rectification of order” in the Application Type field, clicking on the NEW APPLICATION button and entering details in the dis-played fields.
• A hyperlink has also been provided on the Portal to download the proforma in Annexure A in word format, required to be uploaded after entering details of the demand order of the ITC wrongly availed on account of contravention of section 16(4) of the CGST Act, now eligible as per section 16(5)/(6) of the CGST Act, while filing the application for rectification.

GSTN Advisory on Phase- III for HSN Codes

• GSTN has advised the implementation of Phase- III regarding Table 12 of GSTR-1 and GSTR-1A from the return period January, 2025, i.e., mandatory mentioning of HSN codes in GSTR-1 & GSTR-1A.
• In phase-III:
  • Manual entry of HSN has been replaced by choosing correct HSN from given Drop down.
  • Table-12 has been bifurcated into two tabs- namely B2B and B2C, to report these sup-plies separately.
  • Validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12.
• However, in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A.

(Source: GSTN Advisory dated 09.01.2025)

Generation Date for Draft GSTR 2B for December, 2024

• This is GSTN has advised that in light of the extended due dates for filing GSTR-1 and GSTR-3B returns for the month of December 2024 (Quarter October-December, 2024) as per Notifi-cations No. 01/2025 and 02/2025 dated 10th January 2025, the Draft GSTR-2B for the month of December, 2024 (Quarter October-December, 2024) will now be generated on 16^th January, 2025 in accordance with the rule 60 of CGST Rules, 2017.
• Taxpayers can recompute Draft GSTR-2B if any action is taken in IMS after the generation of the same GSTR-2B on or after 16^th January, 2025.

(Source: GSTN Advisory dated 14.01.2025)

New GSTN Advisory dated 14.01.2025 for Waiver Scheme under Section 128A

• With reference to GSTN’s earlier advisory issued by GSTN on 29.12.2024, (see link https://taxguru.in/goods-and-service-tax/gst-waiver-scheme-application-process-spl-02-filing-guide.html), GSTN has advised that:
  • Both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers can file applications under waiver scheme.
  • One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver applica-tion is to be submitted.
  • For the appeal applications (APL 01) filed before First Appellate authority, withdrawal option is already available in the GST portal.
  • For the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for with-drawal of appeal applications to the concerned Appellate Authority. The Appellate authority will for-ward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off) from backend.
  • Taxpayers can report difficulties to https://selfservice.gstsystem.in by raising a ticket un-der category “Issues related to Waiver Scheme”.

GSTN advisory dated 22.01.2025 on implementation of mandatory HSN Codes in GSTR-1 and GSTR 1A

Phase III of the implementation of HSN Code related changes to GSTR – 1 and GSTR – 1A is being implemented w.e.f. return period of February, 2025 –

• In Phase III for Table 12 of GSTR-1 and GSTR 1A, manual entry of HSN has been replaced with choosing correct HSN from dropdown.
• Table 12 has been bifurcated into two separate tabs for B2B and B2C supplies to report such supplies separately.
• Validations regarding values of the supplies and tax amount involved has also been intro-duced for both tabs of Table 12 and for initial period these validations have been kept at warning modes, which means that filing of GSTR-1 and 1A would be allowed even on failing of these valida-tions.
• As an enhancement, a downloadable list of HSN and SAC Codes is also available in Table 12 and in the existing button for “Product Name as in My Master”, search option has been ena-bled.

GSTN advisory dated 24.01.2025 on Business Continuity for e-invoice / e-way bills

• GSTN has issued an advisory on Business Continuity for e-Invoice and e-Waybill Systems to highlight the alternate mechanisms and business continuity plans available for both the e-Invoice and e-Waybill systems.
• GSTN has suggested that if taxpayer has not integrated these alternate mechanisms into the existing systems or are not currently utilising them, taxpayer may coordinate with it system inte-grators, IRPs, ERPs, GSPs, or ASPs to enable these redundancies to ensure that these mechanisms are fully operational and accessible when needed.
• This includes:
  • Multi IRPs for e-Invoice Reporting – six invoice registration portals (IRPs) are operation-al.
  • Dual Portals for e-Waybill Services
  • Unified Authentication Token at NIC-IRP & e-Waybill Portal
  • API Interoperability for Seamless Operations
• Actions recommended for taxpayers include:
  • Direct API Access: Verify that your systems support cross-portal interopera-bility for seamless service access.
  • Coordination with Service Providers: Engage with your IRP, ERPs, GSPs, or ASPs to ensure alternate mechanisms are enabled and fully integrated into your systems.
  • Explore Additional IRPs: In addition to NIC-IRP 1 & 2, other IRPs are also available for use.
• This advisory is aimed to ensure that taxpayers are connected with the necessary backup to maintain seamless operations during any service disruptions.
• Taxpayers may refer to advisory for details.

CBIC cautions on fraudulent practices – CBIC Press Release dated 24.01.2025

• CBIC has issued a caution against fraudsters issuing fake and fraudulent Summons for GST violations. Accordingly, some individuals with fraudulent intent are creating and sending fake summons to the taxpayers who may or may not be under investigation by the Directorate General of GST Intelligence (DGGI), Central Board of Indirect Taxes and Customs (CBIC).
• These fake summons resembles very closely with the original due to use of Department’s logo and Document Identification Number (DIN). But these DIN numbers are fake and are used by the fraudsters to make the document look and feel genuine.
• It has been advised that taxpayers can easily verify the genuineness of any communication (including Summons) issued by any officer of CBIC by using the ‘VERIFY CBIC-DIN’ window on the CBIC’s website https://esanchar.cbic.gov.in/DIN/DINSearch.
• On verifying the DIN, if any individual or taxpayer finds that the Summon/letter/Notice is fake, it may immediately be reported to the office concerned which will enable the competent DGGI /CGST formation to take law enforcement action against the fraudsters for using fake Sum-mons/letter/Notice to dupe the public.
• Reference can also be made to CBIC Circular No. 122/41/2019-GST dated 05th November 2019 regarding generation and quoting of DIN on communications sent by all CBIC officers.