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*Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A - May 1st, 2025* Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was implemented on GST Portal effective from 01st November 2022. In continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A shall be implemented from May 2025 return period. Further , table 13 of GSTR-1/1A is also being made mandatory for the taxpayers from the said tax period. For detailed advisory please click here. Thanking You, Team GSTN

*B2C HSN Summary table inserted in GSTR 1 by GSTN*

*Advisory on Case Insensitivity in IRN Generation* Dear Taxpayer, 1. This is to inform you that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation. 2. 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. 3. The same is shared for your kind information please. For any further clarification, please reach out to the GST helpdesk. Warm regards, GSTN Team

*Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg* Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 has been amended to capture invoice-wise reporting with effect from 01.04.2025 i.e. the return period for April 2025 onwards. In this regard it is to inform that development and testing of the same is underway, the implementation of invoice-wise reporting in Form GSTR-7 in GST portal will be deployed on portal soon. Thus, the enhanced functionality shall be deployed shortly, and users will be duly informed once the changes are made live on the portal. Regards, GSTN Team

*Due dates to keep in mind for the week i.e. May 26-May 31* 1. 30th May (Friday) - Due date for Annual return in Form 11 for LLPs 2. 31st May (Saturday) - Due date for File TDS Return for Q4 (Jan - March 2025)

*MCA Portal Update* MCA to launch of final set of 38 Company Forms wef July 14, 2025 which includes 13 Annual Filing Forms and 6 Audit Forms. Key dates: June 8 – Pay Later option in V2 portal will be disabled. June 17 – Upload Pending Details. Ensure no SRNs are pending for payment/resubmission. June 18 - V2 Company Filing Disabled No company e-filing possible in V2 portal after this date. July 9 to July 13 - V3 Portal Downtime No fee waivers or extensions for filings/resubmissions due during this period. List of 38 forms which will be migrated to V3: mca.gov.in/content/dam/mc… Kindly plan accordingly

Attention taxpayers! The Excel Utility for ITR-1 and ITR-4 for AY 2025-26 has been enabled and is now available for taxpayers. Utilities of ITR-1 and ITR-4 for AY 2025-26/FY 2024-25 are live now

The CBDT has notified the Updated ITR-U vide NN 49/2025. 🔑 Key Highlights: 👉 The time limit for filing ITR-U is now 48 months. 👉 Additional Tax Payable: Filing in 3rd year: Additional income tax of 60%. Filing in 4th year: Additional income tax of 70%. 👉ITR-U cannot be filed if a notice under section 148A is issued after 36 months from the end of the relevant A.Y. However, later if 148A(3) order passed stating that no notice u/s 148 was needed, then ITR U can be filed within 48 months. 👉 Section 140B Amended to prescribe additional income-tax payable for the extended timelines.

*Attention - Advisory on reporting values in Table 3.2 of GSTR-3B May 16th, 2025* This is to inform taxpayers of the following developments concerning Table 3.2 of Form GSTR-3B: 1.As per the earlier advisory dated April 11, 2025, it was communicated that the auto-populated values in Table 3.2 of Form GSTR-3B would be made non-editable starting from the April 2025 tax period (i.e., for the return to be filed in May 2025). 2.However, GSTN has received several representations and grievances from taxpayers regarding this change. These concerns are currently being examined and will be suitably addressed in due course. 3.In the interest of taxpayer convenience and to facilitate smooth filing, it has been decided that Table 3.2 shall remain editable for the time being. Taxpayers are advised to report or amend the auto populated entries, if required and furnish their returns accurately, ensuring the correctness of the disclosed information. 4.Taxpayers will be duly informed through a separate communication once the proposed changes are implemented on the GST Portal. Thanks, Team GSTN