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As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after the expiry of three years from the due date. The said restriction will be implemented on the GST portal from November 2025 Tax period which means any return whose due date was three years back or more and hasn’t been filed till November Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on 29th October, 2024.

The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025.

The ‘specified date’ of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, originally due on 30th September 2025, was extended to 31st October 2025. The Central Board of Direct Taxes has decided to further extend the said ‘specified date’ from 31st October 2025 to 10th November 2025.

A formal order/notification to this effect is being issued separately.

The CBIC has issued a new circular specifying which officers will act as “proper officers” for key CGST/IGST provisions and sets monetary limits for which level of officer can issue show-cause notices and orders, effective immediately.

The CBIC issued Circular No. 250/07/2025-GST dated June 24, 2025 clarifies procedures for review, revision, and appeals of orders passed by Common Adjudicating Authorities (CAA) handling show cause notices from DGGI. The Principal Commissioner or Commissioner of Central Tax, under whom the CAA (Additional/Joint Commissioner) is posted, will act as the reviewing and revisional authority. Appeals against CAA orders will lie with the Commissioner (Appeals) corresponding to the territorial jurisdiction of that Principal Commissioner or Commissioner. The department will be represented in appeals by the respective Principal/Commissioner or a designated subordinate officer. Review/revision authorities may seek DGGI comments before deciding.

Attention is drawn to notification No. 02/2017 dated 19th June 2017 (as amended) read with circular No. 239/33/2024-GST dated 04th December 2024, wherein Joint/Additional Commissioners posted in specified Commissionerates have been designated as Common Adjudicating Authority (CAA) in respect of show cause notices issued by Directorate General of GST Intelligence (DGGI). The said circular has specified the procedure to be followed in case of assigning such show cause notices to the Common Adjudicating Authority along with their territorial jurisdiction. However, it does not specify the procedure related to review, revision, and appeals for such Orders-in -Original (O-I-Os) passed by CAA.

The matter has been examined in consultation with the Union Ministry of Law and Justice which has clarified that section 107 of the CGST Act, 2017 provides a detailed mechanism for handling the appeals by the Appellate authority and by exercising the same power, the rules have also been framed with regard to appeal and review. Similarly, the Reviewing Authority also has the power under the said section to review adjudication orders passed by a CAA who is posted under the said reviewing authority.

Similarly, section 108 of the CGST Act, 2017, provides a detailed mechanism for revision of such orders. Vide notification No. 05/2020-Central tax dated 13th January, 2020, the jurisdictional Principal Commissioner or Commissioner, as the case may be, has been authorized as revisional authority for decisions or orders passed by Additional or Joint Commissioner of Central Tax who are subordinate to him.

Therefore, to ensure uniformity in procedure for review, revision, and appeal against the Orders-in-Original (O-I-Os) adjudicated by Common Adjudicating Authorities, it is hereby clarified that:

a) Review under Section 107 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the reviewing authority in respect of such O-I-Os.

b) Revisional Power under Section 108 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the revisional authority in respect of such O-I-Os.

c) Appeal Procedure under Section 107 of the CGST Act, 2017: Appeals against the order of Common Adjudicating Authority (Additional/Joint Commissioner) shall lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction of the Principal Commissioner or the Commissioner of Central Tax, under whom the said Common Adjudicating Authority (Additional/ Joint Commissioner) is posted, as specified in Table III of notification No. 02/2017- Central tax dated 19th June, 2017.

d) Department’s Representation in Appeals: The Principal Commissioner or Commissioner of Central Tax of such Commissionerate under whom the Common Adjudicating Authority (Additional/Joint Commissioner) is posted shall represent the department in appeal proceedings against the O-I-Os passed by such Common Adjudicating Authority (Additional/ Joint Commissioner) and accordingly may appoint any officer subordinate to him to be the designated officer for filing departmental appeals.

e) The reviewing or revisional authority for such orders may seek comments on the O-I-O from the concerned DGGI formation before proceeding to decide on the order passed by the CAA.

It is requested that suitable trade notices may be issued to publicize the contents of this circular.

Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board.

Central Government after consultation with RBI  specifies that provisions of section 194N of the Income tax Act shall not apply to Foreign Representations duly approved by Ministry of External Affairs of Government of India including Diplomatic Missions, agencies of the United Nations, International Organisations, Consulates and Offices of Honorary Consuls which are exempt from paying taxes in India as per the Diplomatic Relations (Vienna Convention) Act 1972 (43 of 1972) and the United Nations (Privileges and Immunities) Act 1947 (46 of 1947).

CBDT makes amendments in Valuation Of Goods For Customs as referred in TABLE-1, TABLE-2, and TABLE-3. Download original notification below and read the amendments in detail.

The CBDT extends due date of furnishing of Return of Income under sub-section (I) of section 139 of the Act via form 3CEB for the Assessment Year 2024-25 in the case of assesses referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act.

Deadline for filling GSTR 3B has been extended to 21st Nov'2024 for the registered taxpayers whose principal place of business is located in the state of Maharashtra and Jharkhand and who are required to file GSTR-3B under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017. As per GST Act, “The principal place of business means the place mentioned in the GST Registration as the principal place of business.

Circular No. 16/2024- CBDT on Condonation of delay in Filing Forms 9A, 10, 10B and 10BB for AY 2018-19 Onwards

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied  that  it  is necessary  and  expedient  to  do  so,  hereby  makes  the  following amendments in the notification of the Government of India in the Ministry of Finance (Department  of  Revenue),  No.  36/2001-Customs  (N.T.),  dated  the  3rd  August,  2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001

Advisory issued by GSTN on IMS on supplier view

GSTN has issued advisory on IMS 

The Goods and Services Tax Network (GSTN) has released an advisory explaining why some GST taxpayers who have not yet received GSTR 2B (input tax credit statement). This advisory helps you in understanding it better and take up the issue with the appropriate supplier or others.