CA Puneet Jain

ICAI MAJOR BREAKING: Migration of UDIN Portal to ICAI DigiCA Platform

The members are hereby informed that the Institute of Chartered Accountants of India (ICAI) is contemplating migration of the existing UDIN Portal to the ICAI DigiCA Platform on 20th December 2025. The upgraded system will provide improved interface, better usability and enhanced features in line with the various decisions of the Council.

To facilitate the migration, the existing UDIN Portal will remain unavailable for UDIN related activities (generation/ verification) during the transition window for around 24 hours, i.e. with effect from the midnight of 19th December, 2025.

10 hours ago | [YT] | 3

CA Puneet Jain

#BigBreaking News

The Madras High Court has held that Section 74 cannot be invoked when the tax was paid voluntarily. Quashes notice against Apollo Tyres and MRF in two separate judgments.

The Director General of GST Intelligence (DGGI) initiated an investigation on the premise that the supply was effected as a “composite supply” for which the Petitioner should have paid GST at the rate of 28%.

On applicability of Section 74 the High Court emphasized on the 'intention to pay' and held that no ingredients were satisfied due to confusion prevailing in the industry at the time thus, present case would fall out of the periphery of Section 74.

It was observed that merely on the ground that the tax amount was remitted subsequent to the initiation of investigation by DGGI, Section 74 cannot be invoked.


It was also noted that Industry confusion whether bundled supply was composite supply and taxable at 28% could be considered as tax not paid or short paid attracting Section 73. However, in the present case as Petitioner remitted tax along with interest before the issuance of notice and hence no such action could be taken.

MRF Limited vs. Additional Director, DGGI
and
Apollo Tyres Limited vs Union Of India
Madras High Court

3 days ago | [YT] | 5

CA Puneet Jain

Last date to File GST Annual Return for F.Y 2024-25 (GSTR-9)

4 days ago | [YT] | 4

CA Puneet Jain

Case Name: M/s Kisan Brick Field, Para Saray Itiyathok Gonda Thru. Proprietor Shaban Mohammad Versus State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others dated 12.11.2025

Facts of the Case:



In this case, a SCN was issued 11.11.2024 was issued under Section 74 of the CGST Act through GST DRC-01. It fixed 11.11.2024 as the date for filing a reply and proposed a demand of ₹2,34,626.52, covering tax, interest, and penalty. Since the SCN was uploaded under the “Additional Notices and Orders” tab, the petitioner claimed it was unaware of the notice and therefore could not respond. A reminder dated 27.01.2025 was also issued, but as no reply was filed, the adjudicating authority proceeded ex parte and passed the order dated 16.02.2025 confirming a significantly higher demand of ₹6,52,259.04.



The petitioner contended that the demand imposed was in excess of the amount specified in the SCN, violating Section 75(7) of the CGST Act. The SCN and reminder mentioned dates only for filing reply, but the column for personal hearing mentioned “NA,” amounting to violation of principles of natural justice.



The State argued that despite issuance of the SCN and reminder, the petitioner failed to respond, thus no violation of natural justice could be pleaded. Interest and penalty being statutory, they can be levied even if not separately reflected in the SCN.

Issue:



Whether the adjudicating authority violated Section 75(7) of the CGST Act by raising a demand exceeding the amount specified in the show-cause notice. Whether failure to specify a date for personal hearing vitiated the proceedings.



Held that:

The Court examined Section 75(7), which mandates that the tax, interest, and penalty demanded in the final order shall not exceed the amount specified in the SCN, and no demand shall be confirmed on grounds other than those specified in the SCN. The SCN quantified the proposed demand at ₹2,34,626.52. However, the final order demanded ₹6,52,259.04, nearly three times higher. This was ex facie contrary to Section 75(7). Thus, the adjudication order was held unsustainable in law.

Since the petitioner claimed it was unaware of the SCN itself, the Court held that the absence of a personal-hearing date in the SCN did not independently vitiate the notice. The primary defect was the excess demand, not the procedural deficiency regarding hearing.



Due to clear violation of Section 75(7), the Court quashed adjudication order and appellate order. The matter was remanded back and provided the petitioner an opportunity to file reply to the original SCN, grant a personal hearing, and pass a fresh order in accordance with law.




#gst #gstupdate #gstjudgement

4 days ago | [YT] | 6

CA Puneet Jain

Advisory on reporting values in Table 3.2 of GSTR-3B



Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B and is auto-populated from corresponding supplies declared in GSTR-1, GSTR-1A, and IFF in the requisite tables.



It is to inform you that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. The GSTR-3B shall be filed henceforth with the system generated auto-populated values only in table 3.2.



Further, in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values. Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.



To ensure that GSTR-3B is filed accurately with the correct values with no hassle of frequent amendments, it is 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.


FAQ’s

What are the recent changes related to reporting supplies in Table 3.2?

Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file their GSTR-3B with the system-generated auto-populated values only.

How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after November 2025 period onwards due to incorrect reporting of the same through GSTR-1?



If incorrect values are auto-populated in Table 3.2 after November 2025, then the taxpayers need to correct the values by making amendments through Form GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values.


Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.



What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?



Taxpayers should ensure that their supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. It is advised to review the draft GSTR-1 or GSTR-1A before filing so that any mistakes in the statement can be corrected therein. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.



Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?

As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B. For more details on filing of GSTR-1A please click

services.gst.gov.in/services/advisoryandreleases/r…

1 week ago | [YT] | 10

CA Puneet Jain

Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A



Dear Taxpayers,

As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier.

The following updates have been implemented on the GST Portal with respect to Rule 10A:

Automatic Suspension:
If a taxpayer fails to furnish bank account details within 30 days of registration, the system will automatically suspend the registration. The suspension order can be viewed at: Services > User Services > View Notices and Orders.

Adding Bank Account Details:
Taxpayers can add bank account details through a non-core amendment by navigating to: Services > Registration > Amendment of Registration (Non-Core Fields).

Automatic Dropping of Cancellation Proceedings:
Once bank account details are furnished, cancellation proceedings will be automatically dropped by the system.

Manual Option to Drop Proceedings:
If the cancellation proceedings are not dropped automatically on the same day after adding bank details, the taxpayer can manually initiate the process using the “Initiate Drop Proceedings” button available at: Services > User Services > View Notices and Orders > Initiate Drop Proceedings.

Exemptions:
Furnishing bank account details is not mandatory for OIDAR and NRTP taxpayers. However, for OIDAR taxpayers who select “Representative Appointed in India” as ‘Yes’, furnishing bank account details is mandatory.

1 week ago | [YT] | 4

CA Puneet Jain

Advisory for Furnishing of Bank Account Details as per Rule 10A



As per Rule 10A, taxpayers (except those registered under TCS, TDS, or suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier.



The changes with respect to Rule 10A will be implemented on the GST Portal soon. Therefore, the taxpayers who have not yet furnished the bank account details till date are advised to update the same at the earliest to avoid suspension of their GST Registration and disruption of business activities.



Bank account details can be added through a non-core amendment by navigating to:
Services > Registration > Amendment of Registration Non-Core Fields.

3 weeks ago | [YT] | 11

CA Puneet Jain

Key points on I-T refund delays as informed by CBDT Chairman!

1️⃣Dept is analysing highvalue/red-flagged refund claims for possible wrong deductions

2️⃣Small/clean refunds are being processed

3️⃣Genuine pending refunds are likely to be released by Nov/Dec

3 weeks ago | [YT] | 8

CA Puneet Jain

Very Important updates. ✅💯

If you need to amend B2B Sales in GSTR-1 for FY 24-25, you have time until 11th Nov to do so.

This ensures the buyer gets the ITC reflected in their GSTR-2B by 14th Nov, allowing them to claim it in their GSTR-3B.

The last date to claim ITC for FY 24-25 in GSTR-3B is on or before 30th Nov, as per Section 16(4).

However, for this, the ITC must appear in their 2B. Therefore, you must complete the amendment in your GSTR-1 before the 11th.

1 month ago | [YT] | 13

CA Puneet Jain

Advisory for Simplified GST Registration Scheme Nov 1st, 2025





In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.

As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme. However, a person registered under this rule in a State or Union Territory shall not be eligible to obtain another registration in the same State or Union Territory under this rule against the same PAN.



Key Features Implemented on the GST Portal:

• While applying for registration in FORM GST REG-01, applicants should select "Yes" under the "Option for Registration under Rule 14A."

• Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner.

• Registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.

Taxpayers opting for registration under Rule 14A are advised to take note of the following conditions, in case they intend to withdraw from the Scheme at a later stage:

• All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.

• The taxpayer must have filed:

(a) Returns for a period of minimum three months, if applying for withdrawal before 1st April 2026, or

(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.

• No amendment or cancellation application for registration availed under rule 14A should be pending.

• No proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A should be initiated or pending.

1 month ago | [YT] | 11