Advisory on Reporting Values in Table 3.2 of GSTR-3B
In an earlier advisory dated April 11, 2025, taxpayers were informed that, starting from the April 2025 tax period, Table 3.2 of GSTR-3B relating to inter-State supplies to unregistered persons, composition dealers, and UIN holders would be auto-populated and non-editable. However, due to multiple representations from taxpayers citing practical difficulties in filing GSTR-3B, this functionality was deferred, and the table was temporarily made editable to ensure smooth return filing.
Taxpayer Advisory on upcoming security enhancements
To improve security and transparency in taxpayer interactions via third-party providers, the GSTN is set to introduce enhanced controls over data access and consent management involving Application Suvidha Providers (ASPs) and GST Suvidha Providers (GSPs). These enhancements are intended to strengthen the safeguards on taxpayer data shared through API integrations.
GST Portal Enables Appeal Filing Against Waiver Rejection Order (SPL 07)
Taxpayers who applied for waiver of demand orders using Form SPL-01 or SPL-02 are issued either acceptance (SPL-05) or rejection (SPL-07) orders by jurisdictional authorities.
Timeline Extended for Filing Annual Returns under Battery Waste Management Rules for FY 2024–25
Producers of batteries are required under Rule 4(11) of the Battery Waste Management Rules, 2022 to submit annual returns in Form 3 by June 30 of the following financial year to the Central Pollution Control Board (CPCB) and respective State Pollution Control Boards. CPCB requested a timeline extension for the financial year 2024–25.
IBBI (Insolvency Resolution Process for Corporate Persons) Fifth Amendment Regulations, 2025
The Insolvency and Bankruptcy Board of India (IBBI) has notified the Fifth Amendment of 2025 to the Insolvency Resolution Process for Corporate Persons Regulations, 2016, effective from July 04, 2025.
BIS notified Standards for Digital TV Receivers and IoT Security
Bureau of Indian Standards (BIS), under the Department of Consumer Affairs, has notified the establishment of two Indian Standards under Rule 15(1) of the BIS Rules, 2018. These standards relate to digital television receivers and security/privacy in Internet of Things (IoT) systems.
Excel Utilities for ITR-2 and ITR-3 Available for AY 2025–26
The Income Tax Department has released the Excel-based offline utilities for filing ITR-2 and ITR-3 for the Assessment Year (AY) 2025–26. These utilities enable taxpayers to prepare and file their returns offline, which can then be uploaded to the income tax e-filing portal.
Extension of Rebate Period for Lump Sum Property Tax Payment in Delhi for FY 2025–26
Taxpayers are eligible for a 10% rebate on lump sum payment of property tax if paid by June 30 of the financial year. To support taxpayers and reduce last-minute congestion, the Municipal Corporation of Delhi (MCD) has extended this deadline.
CEA Guidelines for Automatic Weather Stations for Solar and Wind Power Plants
Central Electricity Authority (CEA) has highlighted the need for improved weather data in solar and wind power forecasting. Inaccurate weather forecasts often result in significant financial penalties for renewable energy generators under the Deviation Settlement Mechanism (DSM). To mitigate this and enhance grid efficiency and reliability, the CEA has developed a standardised framework for Automatic Weather Stations (AWS).
Filing of Announcements pertaining to Awarding, bagging/ receiving of orders/contracts in XBRL format at BSE & NSE
Ref: NSE Circulars-
Circular Ref No: NSE/CML/2023/34 dated May 15, 2023, Circular Ref No: NSE/CML/2023/28 dated March 31, 2023, Circular Ref No: NSE/CML/2023/11 dated January 27, 2023, Circular Ref No: NSE/CML/2023/85 dated December 08, 2023