Standard Operating Procedure Issued for Road Vigilance under Assam GST
The SOP mandates random road vigilance at Srirampur (Kokrajhar district) and Chagolia (Dhubri district).
Auto-Populated Tax Liability in GSTR-3B to Become Non-Editable from July 2025
Currently, taxpayers receive a pre-filled GSTR-3B form where tax liability is auto-populated based on outward supplies reported in GSTR-1, GSTR-1A, or IFF. Until now, these auto-filled figures could be manually edited in GSTR-3B.
Barring of GST Return on expiry of three years
Taxpayers will be prohibited from filing GST returns (including GSTR-1, 3B, 4, 5, 5A, 6, 7, 8, 9) beyond three years from the original due date
Special Economic Zones (Amendment) Rules, 2025
To support growth in semiconductor manufacturing, the SEZ Rules are amended to relax land and operational requirements. This facilitates easier setup and better compliance for high-tech units in SEZs.
Extension of Due Date for Filing FORM GSTR-7 for December 2024
Form GSTR-7 is a monthly return filed by taxpayers required to deduct Tax Deducted at Source (TDS) under GST. It details the TDS deducted and deposited with the government for that period.
Extension of Due Date for Filing FORM GSTR-8 for December 2024
Form GSTR-8 is a monthly return filed by e-commerce operators showing outward supplies made through their platform. It helps track sales and collect Tax Collected at Source (TCS) under GST.
Delhi Goods and Services Tax (Third Amendment) Rules, 2023
To clarify and specify valuation methodology for online gaming, online money gaming, and casino-related supplies, these amendments define the value of supply as the total amount paid or payable, ensuring clear GST applicability in this growing sector.
Extension of Due Date for GSTR-5 Filing for December 2024
FORM GSTR-5 is a return filed by non-resident taxable persons under GST to report their inward and outward supplies, tax liability, and payment details. It must be filed monthly for the period they are registered in India.
Extension of GSTR-3B Filing Deadlines for December 2024 and Oct–Dec 2024 Quarter
FORM GSTR-3B is a monthly self-declaration return that registered GST taxpayers must file to report summary details of outward and inward supplies, claim input tax credit (ITC), and pay tax. It is mandatory even if there is no business activity during the period.
Effective Date Notified for Delhi Goods and Services Tax (Amendment) Act, 2024
The Delhi Goods and Services Tax (Amendment) Act, 2024 introduces changes to the Delhi GST Act to align it with recent amendments made to the Central GST Act. It covers provisions related to registration, returns, valuation, and procedural simplifications.