Summary: In July 2025, the GSTN has released several advisories to update taxpayers on portal functionalities and compliance procedures. A clarification on GSTR-1 addresses a non-mandatory Table 12B (HSN B2C), suggesting a dummy entry in Table 12A for B2C-only businesses to avoid errors until a permanent system upgrade. The portal now enables filing Appeal applications (APL-01) against Waiver Application Rejection Orders (SPL-07) under Section 128A of the CGST Act, with a caution that appeal withdrawals are not available. Upcoming security enhancements will introduce email and SMS notifications for taxpayers when Application Suvidha Providers (ASPs) access their data, with a future option to view and revoke such consents. Additionally, GSTN has proposed making Table 3.2 of GSTR-3B (inter-state supplies) non-editable from the July 2025 tax period, emphasizing accurate reporting in GSTR-1/IFF for correct auto-population. Lastly, GSTN advised certain taxpayers, including those with cancelled registrations prior to FY 2024-25, to disregard inadvertently issued GSTR-3A notices for non-filing of Form GSTR-4, assuring that corrective measures are being implemented to resolve this system glitch.
Advisory on GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers
The gist of these advisories is summarized below:
GSTN clarification on GSTR-1
- GSTN has issued an advisory/clarification on Table 12B of GSTR-1 and Table 12A through its technical arm @ Infosys –GSTN
- Table 12B is not mandatory and may be left blank or filled with any value without affecting the return filing.
- For filing of Table 12B (HSN B2C) in GSTR-1, taxpayers with no B2B supplies are advised to make one dummy entry in Table 12A. This can be done by entering any valid HSN code and any Unit Quantity Code (UQC), while filling all the other fields in Table 12A with the value “0”.
- This approach will prevent the system from showing an error and will allow the filing to proceed smoothly.
- GSTN has also assured users that the system will soon be upgraded to address this issue permanently. The upcoming update is expected to simplify the GSTR-1 filing process, particularly for businesses that only deal in B2C supplies.
(Source: GSTN Portal dated 20.07.2025)
Appeal against waiver order enabled
- GSTN portal has now enabled to file appeal against waiver order (SPL-07) under section 128A of CGST Act, 2017.
- Taxpayers are now allowed to file Appeal applications (APL 01) against SPL 07 (Rejection) Order.
- To file Appeal Application against SPL-07 orders, following navigation shall be followed:
- Go to: Services → User Services → My Application
- Select Application Type as: “Appeal to Appellate Authority”
- Click on New Application
- In the application form, under Order Type, select: “Waiver Application Rejection Order” and enter all the relevant details. After entering the details, Please proceed with filing of appeal.
- It may be noted that the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal. Taxpayers are therefore advised to exercise due caution while filing such appeals.
- If any taxpayer does not want to file appeal against “waiver application rejection order” but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking. The option for filing of undertaking is available under “Orders” section in “Waiver Application” case folder.
(Source: GSTN Portal dated 16.07.2025)
Advisory on upcoming security enhancements
GSTN issued an advisory for upcoming enhancements to strengthen data security and improve transparency to the taxpayers who interact with the GST system using Application Suvidha Providers (ASP) namely:
- Email and SMS notification service to inform taxpayer upon every successful OTP consent access provided by taxpayer to the ASP. The taxpayers authorized signatory shall receive notification via email and/or SMS whenever ASP successfully obtains their consent, by providing OTP from the GST System, to access their data over APIs.
- The notification would have following details:
- Name of the ASP and the underlying GST Suvidha Providers (GSP)
- Date and Time of the OTP Consent
- Validity Period of the consent
- The facility to view current and historic access gained by ASP / GSP and option to revoke any active consent is also being developed.
- The taxpayer shall be able to access this after logging to their GST Common Portal dashboard.
- Respective advisories to be issued to announce dates for availability of these functionalities.
(Source: GSTN Advisory dated 17.07.2025)
GSTN Advisory on reporting values (Table 3.2, GSTR-3B)
- GSTN has issued an advisory on Table 3.2 of GSTR-3B in continuation to the earlier advisory dated 11.04.2025 informing that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable.
- However, the implementation of this functionality was deferred earlier and table 3.2 was made editable in the interest of taxpayer’s convenience and smooth filing of GSTR-3B.
- GSTN has now once again proposed to re-introduce this functionality from July, 2025 tax period.
- In case 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: GSTN Advisory dated 19.07.2025)
Advisory on GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers
- GSTN has issued an advisory on GSTR-3A in relation to notices issued for non-filing of form GSTR 4 to the cancelled Composition Taxpayers / dealers.
- As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cases where they were not applicable — including instances involving taxpayers whose registrations had been cancelled prior to the Financial Year 2024–25.
- While this issue is currently under active examination, and the technical team is implementing appropriate corrective measures to ensure that such instances do not recur, GSTN has advised taxpayers who have either duly filed the relevant return or whose registrations were cancelled prior to the Financial Year 2024–25 to ignore these notices, as no further action is required on their part in such cases.
- Taxpayers may also raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution.
(Source: GSTN Advisory dated 20.07.2025)
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