Auditor

27/07/2026

hai friends Income tax return filling last date 31.07.2026 only salary person

24/02/2026

Facility for Withdrawal from Rule 14A

Feb 21st, 2026

GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from the option availed under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal.

1. Who can apply

• Active Taxpayers who are registered under Rule 14A, may apply for OPT OUT in accordance with the provisions of the law.

2. How to apply on the GST Portal

• After login, navigate to:
Services -> Registration -> Application for Withdrawal from Rule 14A
The link will be visible only if the taxpayer is registered under Rule 14A and is active.

• The field “Option for registration under Rule 14A” will be selected as “No” by default.

• Enter “Reason for withdrawal from Rule 14A”.

• Proceed to Aadhaar Authentication tab for Aadhaar Authentication of Primary Authorised Signatory and one Promoter/Partner.

3. Key pre-conditions

• The registered person shall not be allowed to file Form GST REG-32 unless he has furnished,

(a) returns for a period of minimum three months, if Form GST REG-32 is filed before 1st April, 2026;
(b) returns for a period of minimum one tax period, if Form GST REG-32 is filed on or after 1st April, 2026; and
(c) all the returns due for the period from the effective date of registration till the date of filing of Form GST REG-32.

4. Aadhaar authentication

• Based on data analysis, the taxpayer will have to undergo either OTP based Aadhaar authentication or Biometric based Aadhaar Authentication.

• Authentication is required for:
oPrimary Authorised Signatory (mandatory), and
oAt least one Promoter/Partner (where applicable).

• ARN will be generated only after successful Aadhaar authentication.

5. Important timelines

• Draft application must be submitted within 15 days of creation.

• Aadhaar/Biometric authentication must be completed within 15 days from submission.

• If authentication is not completed within the prescribed time, ARN will not be generated.

6. Restrictions during processing

• While Form GST REG-32 is pending after submission, Taxpayer cannot file Core amendment, non-core amendment and Self-cancellation application.

7. Post-Sanction of Opt-Out

• The taxpayer who has received an order in Form GST REG-33 allowing withdrawal shall be able to furnish the details of output tax liability on supply of goods or services or both made to registered persons, exceeding the output tax liability of Rs.2.5 lakhs, from the first day of succeeding month in which the said order has been issued.

Thanks,
Team GSTN

31/12/2025

16/12/2025

04/09/2025

Summary of the GST Council – 56th Meeting (3rd Sept 2025)

Effective: 22nd Sept 2025 (except tobacco/pan masala/cigarettes → old rates till cess dues cleared)

🥛 Food & Dairy
UHT Milk 5% → Nil
Condensed Milk 12% → 5%
Butter, Ghee, Dairy Spreads 12% → 5%
Cheese 12% → 5%
Paneer (packaged) 5% → Nil

🌰 Agri & Edibles
Dry Fruits & Nuts12% → 5%
Citrus fruits 12% → 5%
Malt, Starches, Confectionery, Chocolates, Pasta, Noodles, Bakery products, Ice-cream, Packaged Water → reduced slabs (mostly 18%/12% → 5%/Nil)

🚗 Automobiles & Transport
Small cars (Petrol ≤1200cc, Diesel ≤1500cc, length ≤4000mm) 28% → 18%
SUVs, luxury cars, high-end motorbikes (>350cc), private aircraft, yachts 28% → 40%
EVs & Fuel Cell Vehicles 12% → 5%
Tractors & Tractor parts 12%/18%/28% → 5%
Bicycles & parts 12% → 5%
Commercial vehicles 28% → 18%
Drones 18% → 5%

🏗️ Construction & Materials
Cement 28% → 18%
Marble & Granite Blocks 12% → 5%
Bricks, Tiles, Stone artware 12% → 5%
Renewable Energy Devices (solar, wind, biogas) 12% → 5%
Coal, lignite, peat 5% → 18%

📺 White Goods & Electronics
ACs, Fridges, Washing Machines, Dishwashers, TVs 28% → 18%
Solar water heaters 12% → 5%
Lithium-ion batteries remain at 18%

💊 Healthcare & Pharma
40+ Life-saving drugs (cancer, rare diseases, genetic disorders) 12% → Nil
Other medicines & ayurvedic/homeo 12% → 5%
Medical Oxygen, Diagnostic Kits, Surgical Gloves, Bandages 12%/18% → 5%
Exemptions:
All Individual Health Insurance (earlier 18%) → Exempt
All Individual Life Insurance (earlier 18%) → Exempt

👕 Textiles, Apparel & Footwear
Apparel >₹2500 per piece 12% → 18%
Apparel ≤₹2500 unchanged (5%)
Footwear ≤₹2500 12% → 5%
Quilts, Bedding >₹2500 12% → 18%
Handicrafts, Carpets, Handmade products 12% → 5%

🎮 Sin & Luxury Goods
Pan Masala, Gutkha, Ci******es, To***co → GST based on Retail Sale Price (RSP).
Rates raised (most 28% → 40%, Bidis 28% → 18%)
Aerated Drinks, Energy Drinks 28% → 40%
Casinos, Race Clubs, Online Gaming 28% → 40% (with ITC)

🛠️ Services
Job Work (umbrella, printing, pharma, leather, bricks): 12% → 5%
General Job Work (residual): 12% → 18%
Multimodal transport (non-air): 12% → 5%
Renting of Goods Carriage (with fuel): 12% → 18%
Hotel accommodation ≤₹7500/night: 12% → 5% (no ITC)
Beauty & Wellness: 18% → 5% (no ITC)
Cinema tickets ≤₹100: 12% → 5%
Waste management (effluent, biomedical): 12% → 5%
Third-party Insurance (goods carriage): 12% → 5%

Other Key Measures
Refunds: 90% provisional refund for inverted duty & exports (from 1 Nov 2025)
Simplified GST Registration: For small/low-risk businesses & e-commerce sellers (from 1 Nov 2025)
Place of Supply: Intermediary services → location of recipient (benefit for exporters)
Post-Sale Discount: New rules → credit note based adjustments
GSTAT Tribunal: Operational Sept–Dec 2025, backlog appeals till June 2026

Impact: Cheaper essentials, dairy, healthcare, insurance, white goods, construction inputs.

Higher taxes on luxury items, sin goods, online gaming.

Big compliance relief for small businesses & exporter

01/07/2025

Extension of due date

The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 ( 'the Act'), has extended the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2025-26 in the case of assesses referred in clause ( c) of Explanation 2 to sub-section ( 1) of section 139 of the Act, from 31st July, 2025 to 15th September, 2025. Please refer to CBDT Circular No 06/2025 dated 27th May, 2025.

01/07/2025

Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

Jun 16th, 2025

GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal.

1. Objective
The new E-Way Bill 2.0 portal has been developed in response to taxpayers’ demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless operations for taxpayers and transporters.

2. New Inter-Operable Services

The following additional services will be available on the E-Way Bill 2.0 portal for E-Way Bills generated on either portal (E-Way Bill 1.0 or E-Way Bill 2.0):

a) Generation of E-Way Bill based on Part-A details entered by the supplier

b) Generation of Consolidated E-Way Bills

c) Extension of validity of E-Way Bills

d) Update of transporter details

e) Retrieval of consolidated E-Way Bills

These services are in addition to the currently available cross-functional services:

a) Generation of E-Way Bills

b) Updating of vehicle details

c) Printing of E-Way Bills

3. System Integration and Synchronisation

a) Both portals will operate on a real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds

b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom.

c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity.

4. Availability via API

All the above services will also be made available to taxpayers and logistics operators through APIs, in addition to the web portal interface. These APIs are currently hosted on the sandbox environment for testing and integration purposes.

5. Key Benefits

Eventually, the data from both E-Way Bill1 and E-Way Bill2 portals shall be seamlessly merged and integrated, thereby eliminating dependency on the E-Way Bill1 system during exigencies. The E-Way Bill2 portal is designed to synchronise E-Way Bill details with the main portal within a few seconds.

Criss-cross operations between the two portals are fully enabled — updates made to E-Way Bills generated on the E-Way Bill1 portal can be carried out on the E-Way Bill2 portal, and vice versa. In the event of non-availability of the main portal due to technical reasons, Part-B details of E-Way Bills generated on the E-Way Bill1 portal can be updated through the E-Way Bill2 portal, and both versions of the E-Way Bill slip may be carried accordingly.

Taxpayers and logistics operators are encouraged to familiarise themselves with the new functionalities and integrate API services where applicable.

For any assistance or further clarifications, users may contact the GST Helpdesk or refer to the user manuals provided on the respective portals.

01/07/2025

Advisory to file pending returns before expiry of three years

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.

Hence, above mentioned returns will be barred for filing after expiry of three years. The said restriction will be implemented on the GST portal from July 2025 Tax period. Which means any return for which due date was three years back or more and hasn’t been filed till July Tax period will be barred from Filling. In this regard an advisory was already issued by GSTN on October 29th, 2024

Illustration : For ease of reference and better clarity, the latest GST returns that will be barred from filing w.e.f 1st August 2025 are detailed in the table below:
GST Forms
Barred Period (w.e.f. 1st August 2025)
GSTR-1/IFF June-2022
GSTR-1Q April-June 2022
GSTR-3B/M June-2022
GSTR-3BQ April-June 2022
GSTR-4 FY 2021-22
GSTR-5 June-2022
GSTR-6 June-2022
GSTR-7 June-2022
GSTR-8 June-2022
GSTR-9/9C FY 2020-21

Hence, the taxpayers are once again advised to reconcile their records and file their GST Returns as soon as possible if not filed till now.
Thanking You,