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Prospective and Retrospective effect Amendments
Prospective and Retrospective effect Amendments
Amendments → Retrospective | Prospective
Table 12B of GSTR-1 is not mandatory: GSTN
Table 12B of GSTR-1 is not mandatory: GSTN
Article → 11 Jun, 2025
DIN not required for any document issued via GST Portal having verifiable RFN (Reference Number): CBIC New Circular
DIN not required for any document issued via GST Portal having verifiable RFN (Reference Number): CBIC New Circular
Article → 10 Jun, 2025
GSTN Advisory on System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
GSTN Advisory on System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
Article → 10 Jun, 2025
Buyer cannot be penalized for the supplier’s failure to deposit tax or file returns: High Court
Buyer cannot be penalized for the supplier’s failure to deposit tax or file returns: High Court
Article → 9 Jun, 2025
Circular No.249/06/2025-GST dated 9 Jun, 2025
Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
Summary:
DIN is not required for any communication issued via GST Portal having verifiable RFN (Reference Number) and such communication is to be treated valid even without DIN. Previous Circulars stands modified.
Circular → Central Tax → 9 Jun, 2025
GSTN Advisory - Hard Locking (Non-editable) Auto-populated liability in GSTR-3B from July 2025
GSTN Advisory - Hard Locking (Non-editable) Auto-populated liability in GSTR-3B from July 2025
Article → 7 Jun, 2025
GSTN Advisory: Barring of GST Return on expiry of three years from July 2025
GSTN Advisory: Barring of GST Return on expiry of three years from July 2025
Article → 7 Jun, 2025
HIMALAYA COMMUNICATION PVT. LTD.
High-Court, Himachal-Pradesh
Case Laws → HC → Himachal Pradesh → 6 Jun, 2025
Jun
13 Jun
☑ Monthly | GSTR-5
GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
20 Jun
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
25 Jun
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).