Latest news with #GSTN
India.com
18-07-2025
- Business
- India.com
GST Amnesty Scheme: GST Registered Taxpayers Must Read This Latest Important Advisory
New Delhi: The Goods and Services Tax Network (GSTN) has issued important advisory on the GST Amnesty Scheme. The latest advisory is applicable for registered taxpayers under goods and services tax (GST). GSTN in its July 16 advisory said, "Taxpayers who have filed waiver applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities: Acceptance Order in SPL 05 or Rejection Order in SPL-07. GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order." GST registered taxpayer can file Appeal Application against SPL-07 orders: - 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. GSTN further said, 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application rejection order' but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking.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.
Economic Times
16-07-2025
- Business
- Economic Times
GST Amnesty Scheme update: Now you can file appeal against GST Amnesty Scheme order issued in SPL 07 form
ET Online GST Portal is now enabled to file appeal against waiver order (SPL 07) The Goods and Services Tax Network (GSTN) has issued a new important advisory relevant for those goods and services tax (GST) registered taxpayers who applied for the GST Amnesty Scheme under Section 128A and their application was rejected. Through this advisory GSTN said that now the GST portal is enabled with the functionality for filing an appeal against the GST Amnesty Scheme order issued in SPL-07 form. For those uninitiated, under GST Amnesty Scheme if a taxpayer applies, either of the following can happen: Acceptance Order in SPL 05 or Rejection Order in SPL-07. This means that if a GST registered taxpayer has applied for GST Amnesty Scheme and got an order in SPL-07 form then the application is rejected i.e. the taxpayer can't use the Amnesty Scheme to get full waiver of penalty and interest. The present advisory tells that you can file an online appeal against this rejection order and request the authorities to reconsider your GST Amnesty Scheme application under Section 128A. What did GSTN say in the advisory? In an advisory dated June 16, 2025, GSTN said: who have filed waiver applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities: Acceptance Order in SPL 05 or Rejection Order in SPL-07. The GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order. Please use the Navigation below to file Appeal Application against SPL-07 orders: 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. GSTN said: '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.' GSTN further added: 'Also, if any taxpayer does not want to file an appeal against 'waiver application rejection order' but wants to restore the appeal application (filed against original demand order) which was withdrawn for filing a waiver application can do so by filing undertaking. The option for filing of undertaking is available under the 'Orders' section in the 'Waiver Application' case folder.' Chartered Accountant Bimal Jain, founder of A2Z Taxcorp LLP explains: 'There can be only two outcomes of filing an GST Amnesty scheme application- accepted or rejected. The acceptance comes in GST SPL-05 form and the rejection in SPL-07. Now a GST registered taxpayer has the legal right to file an appeal against the rejection order (SPL-07) within three months of receiving the order. Until today there was no mechanism to file an appeal against a GST Amnesty scheme rejection order (SPL-07) on GST Portal. This issue has now been fixed by GSTN and now an online appeal can be filed against such rejection orders.'Chartered Accountant Himank Singla, partner, SBHS & Associates, says: 'In a welcome move for GST taxpayers, especially those stuck in limbo after their waiver applications were rejected, the GSTN has now enabled the option to file appeals online against SPL-07 orders. This update brings much-needed procedural relief, particularly for small businesses, consultants, and compliance-focused taxpayers who had no direct remedy so far and were left staring at demand notices despite having tried the waiver route in good faith.' GST registered taxpayers should note this Chartered Accountant Deep Koradia explains: The Advisory Dated 16th Jul 2025 says "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", but a Tax payer shall not get anxious, as A Tax payer can very well restore the ORIGINAL Appeal, after rejection of Appeal against Amnesty Order. So right to restore the original appeal as per Rule 164(15)(b)(ii)). Also the undertaking part at this stage is not required as per the law. When SPL-07 has been received, the Rule 164(15)(a) does not give any power to file the declaration (to restore the original appeal). The Original Appeal has to be restored AUTOMATICALLY if appeal against SPL-07 has not been filled within time as per 107. Such Declaration is required only when Appellate Authority Rejects the appeal against SPL-07 and Tax payer wants to Restore the ORIGINAL APPEAL (See Rule 164(15)(b)(ii)) What is the GST Amnesty Scheme? Samsuddha Majumder, Tax Partner, Trilegal, said to ET Wealth Online said: The Amnesty scheme under section 128A grants waiver of interest and penalty liabilities relating to the period July 1, 2017 to March 31, 2020, in cases that do not involve fraud or wilful misstatement or suppression of explains: 'The GST waiver scheme covers notices or statements issued under Section 73, and the proceedings following thereafter till the order of the first appellate authority, against which no appeal has been filed before the appellate tribunal. It also covers situations where the proceedings that were initiated under Section 74 as involving fraud, wilful misstatement or suppression of facts, but were ordered to not be involving these ingredients subsequently pursuant to Section 75(2). For context, Section 75(2) provides that where any appellate authority, appellate tribunal, court concludes that a case, which was initiated under Section 74 as involving fraud, wilful misstatement or suppression, did not involve such elements, the liabilities in such a case will be determined by deeming it be proceedings under Section 73. Notably, the situations where any interest or penalty liabilities on account of late fee, redemption fine etc. are not covered under the scheme,' says Majumder. How does the GST Amnesty application acceptance or rejection process work? Jain explains:SPL-01/SPL-02: At first eligible GST registered taxpayers had to make payment of pending tax for GST Amnesty Application by March 31, 2025. The deadline to apply for GST Amnesty Application using GST SPL-01/02 form was June 30, Within three months of filing SPL-01/02 form, a taxpayer can get a showcause notice in SPL-03 form. This showcause notice will ask for explanation about why this taxpayer's GST Amnesty scheme application should not be The taxpayer has to reply to the SPL-03 notice within one month of receiving SPL-03. SPL-05: If the GST officer accepts the reply and explanations of the taxpayer and decides to accept the taxpayer's GST Amnesty scheme application then, he/she will issue an acceptance order in SPL-05 If the taxpayer files an appeal against SPL-07 order and the appeal is accepted in favour of the taxpayer then, the order will be issued in SPL-06 If the GST officer rejects the reply filed by the taxpayer in SPL-04 and thus rejects the taxpayer's GST Amnesty scheme application then he/she will issue a rejection order in SPL-07 It is issued/used as an undertaking to confirm no further appeal will be filed in cases where the appellate authority has rejected the waiver application under Section 128A. N.R. 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Business Standard
07-07-2025
- Business
- Business Standard
June e-way bills 2.6% lower than May, indicating possible GST moderation
Intra-state e-way bills stood at 78.85 million in June, while inter-state e-way bills were at 40.60 million during the month premium New Delhi Listen to This Article The generation of e-way bills — a key indicator of goods movement in the country — eased slightly in June, hinting at a possible moderation in goods and services tax (GST) collection for the month. Data from the GST Network (GSTN) showed that 119.48 million e-way bills were generated in June, down 2.6 per cent from 122.65 million in May. Despite the month-on-month decline, the June figure marked a 19.3 per cent rise over the 100.1 million e-way bills generated in the same month last year. Sequentially, e-way bill volumes had increased by 2.83 per cent in May after a
Time of India
04-07-2025
- Business
- Time of India
Group of ministers begins initiative to combat GST fraud and evasion
Panaji: Chief minister Pramod Sawant chaired a meeting of the group of ministers on analysis of revenue from GST, where it was decided to constitute a group of officers to study issues pertaining to fraud and GST evasion in greater detail. The officers will work on state-wise GST revenue analysis by taking inputs and data from all the states and union territories. Sawant was accompanied by state tax commissioner Sarpreet Singh Gill, additional commissioner for state taxes Vishant Gaunekar, and additional secretary to the CM Upendra Joshi. 'The aim is to ensure a robust and equitable GST framework that strengthens India's fiscal ecosystem,' said Sawant. The group of officers has been tasked with evaluating every business sector to identify if there is a need for policy changes. Aside from this, an impact study of GST implementation will be conducted. 'The group of officers will help develop harmonised anti-evasion tools for detecting tax evasion so that steps can be taken to increase GST revenue. Feedback will be taken from all the states,' said an official who was present at the meeting. by Taboola by Taboola Sponsored Links Sponsored Links Promoted Links Promoted Links You May Like 2025 Top Trending local enterprise accounting software [Click Here] Esseps Learn More Undo Sawant is the convener of the group of ministers. Ministers from Chhattisgarh, Gujarat, Maharashtra, and Punjab were present at the meeting, while the minister from Andhra Pradesh attended the meeting virtually. The group of ministers sought a detailed briefing from the GSTN on the use of business intelligence and fraud analytics by central and state GST officials. The National Informatics Centre (NIC) was asked to present its analysis of the Ewaybill Analytics Portal and the GST Prime portal. Gujarat, Telangana, and Andhra Pradesh presented data from their respective states and their inputs for consideration by the group of ministers. The group will hold a fresh round of meetings once data is gathered from all the states and union territories. After considering all inputs, the group of ministers will come out with its recommendations to be submitted to the GST Council, said an official.
Hindustan Times
01-07-2025
- Business
- Hindustan Times
8 years of GST: Journey of reform, resilience, renewal
Reform is not a one-time event, but a continuous process. This adage best explains the journey of the Goods and Services Tax (GST) in India. On the midnight of July 1, 2017, India witnessed a tectonic shift in its fiscal architecture with the launch of GST. On the midnight of July 1, 2017, India witnessed a tectonic shift in its fiscal architecture with the launch of the Goods and Services Tax (GST) in India. Marketed as 'One Nation, One Tax', GST aimed to subsume a labyrinth of central and state levies into a unified, destination-based tax. Eight years on, the reform has matured from a disruptive overhaul to a stabilising force in India's indirect tax regime. As we reflect on this transformative period, it becomes imperative to examine the early hurdles, the mechanisms that addressed them, the current state of compliance assurance, and the road ahead. The idea of a unified goods and services tax was first mooted in 2000 by the Atal Bihari Vajpayee government. It took 17 years of political negotiation, constitutional amendments, and consensus-building to bring it to fruition. The 101st Constitutional Amendment Act laid the legal foundation, while the GST Council, an embodiment of cooperative federalism, became the nerve centre for rate rationalisation and policy calibration. Complexity in simplicity Despite its promise of simplification, GST's rollout was riddled with challenges. The Goods and Services Tax Network (GSTN), the digital backbone of the regime, struggled to handle the surge in return filings. Frequent downtimes and system crashes frustrated taxpayers, particularly during peak deadlines. The original return-filing structure (GSTR-1, 2, 3) proved too complex and was quickly replaced by the simplified GSTR-1 and GSTR-3B. Small and medium enterprises (SMEs) found it difficult to adapt to digital compliance, invoice matching, and input tax credit (ITC) reconciliation. The presence of five major tax slabs — 0%, 5%, 12%, 18%, and 28% — led to classification disputes and undermined the goal of a simplified tax structure. States were apprehensive about revenue loss and autonomy. The compensation mechanism, funded through a cess on sin and luxury goods, was introduced to allay these concerns. Adaptive governance The GST Council, with a total 55 meetings to date, has demonstrated remarkable agility in responding to stakeholder feedback. Key reforms include: i) The introduction of the quarterly returns with monthly payment (QRMP) scheme for small taxpayers, reducing filing frequency while maintaining revenue flow; ii) E-invoicing mandates for large businesses, enhancing invoice authenticity and curbing fake ITC claims; iii) Launch of GSTR-2B, a static ITC statement, which brought predictability to credit claims; iv) Automated return scrutiny and AI-driven analytics, enabling risk-based audits and reducing human interface; and v) E-way bill system and the upcoming Invoice Management System (IMS) have streamlined logistics and compliance. These interventions reflect a shift from rule-based enforcement to data-driven compliance assurance. Maturing ecosystem As of FY 2024–25, GST collections have consistently crossed ₹ 1.6 lakh crore a month, with May 2025 touching ₹ 2.01 lakh crore — a record high. Return filing rates have improved, and the GSTN infrastructure has stabilised. The integration of GST data with income tax and customs databases has enabled better triangulation and reduced evasion. The compliance ecosystem has matured, with most businesses adapting to digital workflows. The long-awaited GST Appellate Tribunal will be finally operational soon, addressing a critical gap in dispute resolution. Reform to refinement Despite the progress, challenges persist. The multiplicity of slabs continues to create confusion. A merger of the 12% and 18% rates, as recommended by the group of ministers, remains pending. Sectors like textiles and footwear still face refund backlogs due to input-output rate mismatches. Frequent rule changes and notifications, though well-intentioned, often overwhelm taxpayers. Smaller businesses in rural areas still struggle with digital literacy and infrastructure. With the compensation cess set to expire in March 2026, the government must explore alternatives, such as merging cess into base GST rates and raising the present cap of maximum 40% or introducing targeted levies like a health or clean energy cess — to maintain fiscal neutrality. Way forward: GST 2.0 To fulfil its promise, GST must now evolve from a compliance framework to a facilitative ecosystem. Simplifying rate structure to reduce disputes and improve ease of doing business. Enhancing taxpayer services through pre-filled returns, real-time dashboards, and multilingual support. Institutionalising capacity building for tax officers and taxpayers alike, particularly in tier-2 and tier-3 cities. Strengthening dispute resolution through faster appellate processes and mediation mechanisms. Leveraging technology not just for enforcement, but for predictive analytics, fraud prevention, and policy design. Eight years into its journey, GST stands as a testament to India's ability to undertake complex structural reforms through consensus and iteration. It has unified the national market, improved tax buoyancy, and fostered a culture of compliance. Yet, it remains a reform in motion — demanding continuous refinement, stakeholder engagement, and political will. As India aspires to become a $5 trillion economy, a robust, transparent, and taxpayer-friendly GST regime will be indispensable. The next chapter must focus not just on plugging gaps, but on unlocking potential. Baljit Singh Khara (HT Photo) The writer is a former Indian Revenue Service officer. Views expressed are personal.
