Summary: GSTN has released several advisories between March 21st and April 28th, 2025, detailing updates on the GST portal. Regarding the waiver scheme applications (SPL 01/SPL 02), GSTN acknowledged issues with order number selection, auto-population of details, and payment functionalities, assuring taxpayers they are being addressed. It clarified that the waiver application deadline is June 30th, 2025, while the payment due date for the scheme remains March 31st, 2025, advising on alternative payment methods via DRC-03 and DRC-03A if needed. Another advisory announced that from June 1st, 2025, the Invoice Reporting Portal (IRP) will treat invoice numbers as case-insensitive for IRN generation, converting all entries to uppercase. Furthermore, GSTN is implementing Phase-III of changes to Table 12 of GSTR-1 and GSTR-1A from the April 2025 tax period, bifurcating it into B2B and B2C tables with mandatory HSN code selection from a dropdown. Lastly, for GSTR-3B, Table 3.2, which captures inter-state supplies, will become non-editable from the April 2025 tax period, with values auto-populating from GSTR-1/1A/IFF, necessitating accurate reporting in those forms for correct GSTR-3B filing.
During the month of March and April 2025 (21 March to 28 April), the following advisories have been issued so far in relation to the various compliances by GSTN:
- Issue in filing applications (SPL 01/SPL 02) under waiver scheme
- GSTN advisory on Case Insensitivity in IRN Generation
- GSTN Advisory on Table 12 of GSTR-1 / 1A
- GSTN Advisory on reporting values (Table 3.2, GSTR-3B)
The gist of these advisories is summarized below:
Issue in filing applications (SPL 01/SPL 02) under waiver scheme
- The GSTN has issued an advisory dated 21.03.2025 in relation to issue in filing applications (SPL 01/SPL 02) under waiver scheme.
- The Goods and Services Tax Network (GSTN) has received multiple grievances from taxpayers regarding difficulties faced while filing waiver applications. The GSTN team is actively working to resolve the following reported issues:
- The order number is not appearing in the dropdown for selection.
- Order details are not getting auto-populated after selecting a specific order in SPL-02.
- Payment details are not getting auto populated in table 4 of SPL-02.
- After filing SPL-02 for a demand order, taxpayers are unable to make payments using the “Payment Towards Demand” functionality. Taxpayers cannot adjust the amount paid through DRC-03 against the same demand order using DRC-03A.
- Taxpayers are unable to withdraw Appeal applications (APL-01) filed before the First Appellate Authority against a specific order.
Further, there is a misconception among taxpayers regarding the last date to file waiver applications. Please note the following points:
- The deadline to file waiver applications is NOT 31.03.2025.
- As per Rule 164(6) of the CGST Rules, 2017, taxpayers must file waiver applications within three months from the notified date. Hence, waiver applications in SPL-01/02 can be filed until 30.06.2025.
- However, as per Notification 21/2024-CT dated 08.10.2024, the due date for tax payment to avail of the waiver scheme is 31.03.2025.
- Taxpayers are advised to make the necessary payment by 31.03.2025 using the “Payment Towards Demand” functionality on the GST portal.
- If any difficulty arises while using this functionality, taxpayers should make a Voluntary Payment using Form DRC-03 under the category ‘Others’.
- After payment, submit Form DRC-03A to link the payment with the relevant demand order.
- If payment details are not auto-populated in Table 4 of SPL-02, verify them in the Electronic Liability Ledger on the GST portal.
- Navigation path: Login >> Services >> Ledgers >> Electronic Liability Register.
(Source: GST Advisory dated 21.03.2025)
GSTN advisory on Case Insensitivity in IRN Generation
- GSTN has issued an advisory on case insensitivity in IRN generation.
- Effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation.
- To ensure consistency and avoid duplication, invoice numbers reported in any format (e.g., “abc”, “ABC”, or “Abc”) would be automatically converted to uppercase before IRN generation.
- This change aligns with the treatment of invoice numbers in GSTR-1, which already treats them as case-insensitive.
(Source: GST Advisory dated 04.04.2025)
GSTN Advisory on Table 12 of GSTR-1 / 1A
- GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A.
- GSTN shall implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period
- Accordingly,
- Table-12 has been bifurcated into two tables namely B2B and B2C, to report these summary of these supplies HSN wise separately in corresponding table.
- Manual entry of HSN will not be allowed. Taxpayer will be able to choose correct HSN from given Drop down.
(Source: GST Advisory dated 11.04.2025)
GSTN Advisory on reporting values (Table 3.2, GSTR-3B)
- GSTN has issued an advisory on Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B along with few FAQs.
- The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
- From April-2025 tax period,inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
- Wherever any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
- To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it has been advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.
Readers may also refer to FAQ’s given in the said advisory.
(Source: GST Advisory dated 11.04.2025)
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