1. 2025 GST Updates
- 12 July 2025: GSTN clarified that taxpayers with only B2C supplies must still make one entry in Table 12A (B2B HSN Summary) of GSTR-1, using any HSN code and UQC with other fields marked as “0”, to proceed.
- 24 June 2025: CBIC issued a circular defining procedures for review, revision, and appeals. The Principal Commissioner or Commissioner of Central Tax will act as the reviewing and revisional authorities under Sections 107 and 108 of the CGST Act, respectively.
- 16 June 2025: NIC will launch a second e-way bill portal from 1 July 2025 to reduce reliance on a single system and enable real-time data syncing within seconds.
- 12 June 2025: GSTN advised that taxpayers filing amnesty scheme forms SPL-01/02 can submit waiver applications even if auto-filled payment details are inaccurate, by uploading the correct payment details as attachments.
- 11 June 2025: GSTN released step-by-step instructions for filing amnesty scheme applications in Forms SPL-01/02 ahead of the deadline.
- 10 June 2025: A validation feature was added to allow QRMP taxpayers to claim refunds based on invoices filed in IFF, despite earlier portal errors showing non-filing for the first two months. Relevant returns like GSTR-1, GSTR-3B, CMP-08, GSTR-4, GSTR-5 must still be filed before making refund claims.
- 9 June 2025: CBIC clarified that Document Identification Numbers (DINs) are not required for documents already containing a reference number generated through the GST portal. Circular 249/06/2025 modified earlier circulars from November and December 2019.
- 7 June 2025: GSTN announced two major changes from the July 2025 tax period:
- Hard-locking of auto-populated values in GSTR-3B from GSTR-1/GSTR-1A/IFF—no manual edits allowed.
- GSTR-3B cannot be filed after three years from its original due date.
- 14 May 2025: GST appeal withdrawal applications (APL-01W) submitted before the final acknowledgement (APL-02) will be auto-approved. If submitted after, approval from the Appellate Authority is required. For waiver applications, upload a screenshot showing “Appeal withdrawn” status.
- 21 March 2025: GSTN addressed issues with SPL-01/SPL-02 filings where order or payment details were missing. Taxpayers should verify Table 4 details in the electronic liability ledger and ensure payments are made by 31 March 2025. Waiver applications must be submitted by 30 June 2025.
- 16 March 2025: Aadhaar-based biometric authentication was launched in Uttar Pradesh from 15 March 2025, as per GSTN’s advisory.
- 8 March 2025: At the Economic Times Awards, FM Nirmala Sitharaman announced that a GST rate cut is under review and may be included in the 56th GST Council meeting agenda.
- 1 February 2025 (Budget 2025):
- Section 34 amendment: Requires reversal of ITC when a credit note is issued by a supplier.
- Section 38 amendment: Removes the term "autogenerated" from GSTR-2B, possibly shifting reliance to the Invoice Management System (IMS).
- Section 107 and 112 amendments: Introduces a 10% pre-deposit requirement for penalty-only appeals before appellate authorities and tribunals.
- New Section 122B: Introduces penalties related to violations of the Track and Trace Mechanism under Section 148A.
- 10 January 2025: Due dates for December 2024 returns were extended as follows:
- GSTR-7 & GSTR-8: 12 Jan 2025
- GSTR-1 (Monthly): 13 Jan 2025
- GSTR-5 & GSTR-6: 15 Jan 2025
- GSTR-1 (QRMP): 15 Jan 2025
- GSTR-3B (Monthly): 22 Jan 2025
- GSTR-3B (QRMP): 24 Jan 2025 for Category X and 26 Jan 2025 for Category Y States/UTs
2. 2024 GST updates
The year 2024 has been a transformative one for GST compliance in India. Several amendments and updates were made to ensure that GST processes remain in line with current economic challenges, technological advancements, and industry demands. The following are the key updates for this year:
GST exemption updates
The government has revised the list of GST exemptions for certain sectors such as healthcare, education, and small businesses. These changes aim to reduce the financial burden on sectors that play a crucial role in the socio-economic development of India.
Check your pre-approved business loan offer to unlock funds that can support your business in adapting to these revised GST exemptions or expanding within newly exempt sectors.
Changes to GSTR filing process
One of the significant changes in 2024 involves modifications in the GSTR-3B filing process. The due dates have been adjusted to provide more time for businesses to file their returns. Additionally, the introduction of new formats and more detailed reporting requirements has aimed to reduce errors and enhance the transparency of transactions. This change was aimed at simplifying the filing process for taxpayers while improving the accuracy of return submissions.
E-way bill generation streamlining
The process for generating e-way bills has been simplified to ensure smoother movement of goods across state borders. E-way bills are an integral part of the GST compliance system, and these changes aim to ensure that the system works more efficiently by reducing paperwork, speeding up approvals, and enhancing tracking. Businesses will now be able to generate e-way bills more easily via the GST Portal.
GST council's role in 2024
The GST Council continues to play a vital role in refining the GST framework. This year, the council has introduced several new reforms to streamline GST processes, clarify ambiguities, and ensure that the tax system remains fair and equitable. The council's decisions are always crucial, as they directly influence GST rates, compliance measures, and business practices across India.
3. 2023 GST updates
In 2023, the GST system underwent several changes aimed at improving the overall efficiency of the tax structure, with particular attention to compliance and the simplification of the filing process.
GST exemption for certain sectors
Similar to 2024, 2023 saw an expansion of GST exemption for various sectors, especially in healthcare, education, and public welfare. This helped alleviate the tax burden on critical sectors that are vital to India’s economic and social infrastructure. The exemption changes also simplified the way tax rates were applied to these sectors, improving transparency.
New filing requirements for GSTR-3B
The GSTR-3B filing process was revised further to improve consistency and clarity. The updates mandated clearer reporting of input tax credits, and businesses were required to ensure that data was more accurately reconciled between the GST returns and invoices issued.
E-way bill revisions
In line with the 2024 updates, 2023 also saw significant adjustments in the e-way bill generation process, designed to improve cross-border trade and reduce transit delays. The modifications allowed businesses to update and modify their e-way bills more efficiently, thereby enhancing their operational efficiency.
4. 2022 GST updates
The year 2022 witnessed several crucial updates that further strengthened the GST framework and addressed loopholes that had surfaced over the past few years.
CGST and SGST changes
Significant modifications were made in the CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) structures. These revisions were introduced to better streamline the relationship between the central and state governments. Changes included improved division of tax revenue and an enhanced mechanism for claiming refunds, particularly for inter-state transactions.
Input Tax Credit refinements
A key update in 2022 was the refinement of input tax credit rules, allowing businesses to claim credits more efficiently and with fewer hurdles. As businesses often deal with multiple invoices and tax payments, the revisions helped simplify this aspect of GST compliance, ensuring smoother operations for businesses claiming credits.
GST law and framework revisions
Several important amendments were made in the GST Law, especially concerning tax calculation methods, input-output matching, and refund claims. These revisions aimed at creating a more transparent and taxpayer-friendly environment, with provisions to reduce the risk of litigation and simplify audit procedures.
5. 2021 GST updates
The GST updates in 2021 were significant, addressing issues related to GST refund processing, GSTR filings, and improving the operational efficiency of the GST system.
IGST and interstate trade
A crucial update in 2021 was the revision of IGST rules to streamline interstate commerce. IGST, which applies to goods and services traded between states, saw a number of revisions that made the process more efficient and clear for both taxpayers and the government.
Filing of GSTR-9C
In 2021, the government introduced more stringent measures for businesses with higher turnover to file GSTR-9C. This reconciliation statement ensures that businesses maintain compliance with GST law and adhere to the correct tax liabilities. It was made mandatory for certain categories of businesses to submit GSTR-9C, enhancing transparency in tax reporting.
GST refund procedures
Refund procedures for businesses were streamlined, allowing for quicker processing of GST refunds. This was especially important for export-oriented businesses and those dealing with large volumes of input tax credit. The new rules reduced the time taken to claim and receive GST refunds.
CGST act and key reforms
The Central Goods and Services Tax (CGST) Act, which forms the backbone of India's GST framework, underwent some crucial updates in 2021. The CGST Act governs the levy and collection of tax on intra-state supply of goods and services, and several amendments were introduced to enhance compliance, reduce litigation, and address gaps identified over time. Key reforms included a revised definition of "supply" to close loopholes that businesses could exploit for tax evasion. Furthermore, the Act's provisions related to the input tax credit were refined to prevent misuse and ensure only eligible taxpayers benefit from credits. These updates aimed to simplify compliance processes for businesses and made the tax structure more robust, ensuring greater efficiency and clarity in CGST-related transactions.
6. 2020 GST updates
The GST updates of 2020 focused primarily on enhancing the compliance process, streamlining filing procedures, and providing relief to businesses amid the ongoing pandemic. Significant reforms introduced in 2020 impacted key areas such as filing of GST returns, GSTIN issuance, and the introduction of the QRMP scheme.
GSTR-9 and annual return filing
One of the notable changes in 2020 was related to the filing of GSTR-9, the annual return form for GST taxpayers. The government extended the deadline for GSTR-9 filing multiple times to ease the compliance burden on businesses, particularly during the COVID-19 crisis. Businesses with a turnover exceeding Rs. 2 crores are required to file GSTR-9 annually, reconciling their details of outward and inward supplies with the GSTR-1 and GSTR-3B returns.
GSTIN and its role in GST compliance
The GSTIN (Goods and Service Tax Identification Number) is essential for every GST-registered business, acting as a unique identification number for tax purposes. Changes in the system in 2020 streamlined the registration process, making it easier for businesses to obtain GSTIN quickly.
GSTR-1, GSTR-2B, and other filing changes
Updates also impacted GSTR-1, which businesses must file to report their outward supplies of goods and services. Additionally, GSTR-2B was introduced as an auto-drafted statement for taxpayers to help reconcile their purchases. It became a key part of the GSTR-2B filing process, enabling taxpayers to match input tax credit claims more accurately.
QRMP scheme and other filing mechanisms
In 2020, the government introduced the QRMP scheme, which aimed to simplify the GST filing process for small taxpayers. This scheme allowed businesses with a turnover of less than ₹5 crore to file quarterly returns instead of monthly returns, easing the compliance burden.
Other significant changes included the extension of deadlines for filing GSTR-4 (for taxpayers under the composition scheme), GSTR-10 (for final return filing), and the introduction of Invoice Reference Number (IRN) for better tracking of invoices.
These updates made the entire GST system more flexible and streamlined, facilitating easier compliance for businesses amidst the challenges posed by the pandemic.
7. 2019 GST updates
The GST updates of 2019 focused on refining the GST filing process and addressing compliance concerns for businesses. Several changes were introduced, including those related to GST registration, filing of GSTR-6 and GSTR-7, and clarifications on the use of Bill of supply.
GST registration and new businesses
In 2019, the government made significant improvements in the GST registration process. It was made easier for businesses to get registered, ensuring that more businesses could become compliant with GST laws. This was crucial for small and medium businesses that were previously struggling with lengthy paperwork. The process of GST registration was simplified through an online portal, reducing the time it took for businesses to obtain their GSTIN.
CBIC and GST rate changes
The CBIC (Central Board of Indirect Taxes and Customs) played an important role in updating and managing GST-related policies, particularly those pertaining to GST rates. In 2019, the CBIC announced a revision of certain GST rates on goods and services, streamlining the tax structure to support businesses, especially in sectors like hospitality, textiles, and real estate.
Bill of supply and GST compliance
Changes were also made regarding the use of Bill of supply. In 2019, businesses that are under the composition scheme were allowed to issue a Bill of Supply instead of a regular GST invoice. The Bill of Supply is used by businesses that don’t charge tax on their sales and it’s a simplified form of documenting transactions, reducing paperwork for small businesses.
GSTR-6 and GSTR-7 filing
The GSTR-6 form, which is meant for Input Service Distributors, also saw updates to make the filing process more transparent and easier to understand. In addition, GSTR-7, the form for TDS (Tax Deducted at Source) under GST, was updated to facilitate better tax reporting and compliance.
These changes were part of the government’s ongoing efforts to simplify the GST framework, improve compliance, and support businesses in adhering to tax laws more efficiently.
8. 2018 GST updates
The GST updates of 2018 were pivotal in refining and streamlining the GST filing process and improving the overall tax structure for businesses. Key updates included changes to the filing timelines, extensions, and clarifications on various GST returns, which allowed for greater flexibility and compliance. These updates were essential for businesses in adapting to the evolving tax landscape and ensuring that they remained compliant with the GST system.
GST return filing deadlines
In 2018, the GST return filing deadlines were revised, providing businesses with more time to complete their filings. The government extended the deadline for filing various returns, including GSTR-3B and GSTR-1, to accommodate the challenges faced by businesses in adjusting to the new tax regime. This extension helped businesses avoid penalties and gave them more time to comply with the new filing requirements.
Clarification on GST return forms
During 2018, the government also issued several clarifications on the GST return forms, including GSTR-1, GSTR-3B, and GSTR-9, to help businesses understand the nuances of GST reporting and filing. These clarifications aimed to simplify the process and reduce confusion around the GST filing system. Businesses were encouraged to file returns on time to maintain compliance, while the government provided guidelines on how to handle mistakes and omissions in returns.
GST Council Meetings and decisions
The GST Council, which is responsible for overseeing the implementation and regulation of the GST system, met multiple times in 2018 to discuss and approve changes to the tax structure. These meetings focused on various aspects of GST, such as revisions to tax slabs, exemptions, and penalties. The GST Council played a critical role in introducing these changes and providing clarity on key issues affecting businesses across India.
In summary, the 2018 GST updates were crucial in refining the process of GST return filing, ensuring greater compliance and flexibility for businesses, and allowing them to adapt better to the evolving GST system.
Conclusion
From 2018 to 2025, GST has evolved from a disruptive change to a more streamlined and business-friendly system. The updates from 2025 back to 2018 have been aimed at simplifying processes, improving compliance, and ensuring the smooth functioning of the tax system. Staying up-to-date with these GST updates is essential for businesses in India, as it allows them to ensure timely compliance, avoid penalties, and take advantage of available exemptions and credits. As GST continues to evolve, businesses need to adapt quickly to these changes to maintain their competitive edge.
In addition to GST compliance, businesses may also need to explore financing options to fuel their growth. If your business is looking for financial support, consider applying for a business loan to meet your capital requirements. For more information on GST compliance, businesses should refer to official sources and seek professional advice.
