Recent Updates visavis Goods and Services Tax PortalCA. Satyadev Purohit

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The Tax Publishers GST--Recent Updates Recent Updates vis-a-vis Goods and Services Tax Portal CA. Satyadev Purohit The learned author seeks to make an overview of the recent updates introduced on the goods and services tax portal as introduced by the Goods and Services Tax Network (GSTN). 1. Advisory on filing of Amnesty applications under section 128A The last of filing application for waiver scheme notified under section 128A is 30th June. However, some of taxpayers are facing difficulties in filing amnesty applications under Section128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate mechanism to facilitate filing. Vide Advisory dated 11-7-2025, the GSTN has advised to file waiver application by adopting the steps outlined in the following link: https://tutorial.gst.gov.in/downloads/news/link_data.pdf It is also stated that the difficult if any, faced by the taxpayers in filing applications through this route may immediately be brought into the notice of GSTN by raising a complaint on GST Self-service portal : https://selfservice.gstsystem.in 2. Non-editing of auto-populated liability in GSTR-3B GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/GSTR-1A/IFF. As of now, taxpayers can edit such auto-populated values in form GSTR 3B itself. With introduction of form GSTR-1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period. In view of the same, from July, 2025 tax period,for which Form GSTR-3B will be furnished in August, 2025 such auto-populated liability will become non-editable. Thus, taxpayers will be allowed to amend their auto-populated liability by making amendments through form GSTR-1A which can be filed for the same tax period before filing of GSTR-3B. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Recent Updates

Recent Updates vis-a-vis Goods and Services Tax Portal

CA. Satyadev Purohit

The learned author seeks to make an overview of the recent updates introduced on the goods and services tax portal as introduced by the Goods and Services Tax Network (GSTN).

1. Advisory on filing of Amnesty applications under section 128A

The last of filing application for waiver scheme notified under section 128A is 30th June. However, some of taxpayers are facing difficulties in filing amnesty applications under Section128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate mechanism to facilitate filing.

Vide Advisory dated 11-7-2025, the GSTN has advised to file waiver application by adopting the steps outlined in the following link:

https://tutorial.gst.gov.in/downloads/news/link_data.pdf

It is also stated that the difficult if any, faced by the taxpayers in filing applications through this route may immediately be brought into the notice of GSTN by raising a complaint on GST Self-service portal :

https://selfservice.gstsystem.in

2. Non-editing of auto-populated liability in GSTR-3B

GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/GSTR-1A/IFF.

As of now, taxpayers can edit such auto-populated values in form GSTR 3B itself. With introduction of form GSTR-1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing them an opportunity to correct their liabilities before filing their GSTR-3B in the same return period.

In view of the same, from July, 2025 tax period,for which Form GSTR-3B will be furnished in August, 2025 such auto-populated liability will become non-editable. Thus, taxpayers will be allowed to amend their auto-populated liability by making amendments through form GSTR-1A which can be filed for the same tax period before filing of GSTR-3B.