Latest update 14.06.2025

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A. Update

GSTN Advisory: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases

Some taxpayers are facing technical issues related to auto population of payment details in Table 4 of SPL-01 or SPL-02 amnesty application. Such taxpayers are advised to proceed with the filing of waiver application as portal doesn’t stop the taxpayer from filing the application in such case.

Assam-Instruction no.20/2025-GST dt 05.06.25 SOP on Road Vigilance-EWB

Government of Assam, Guwahati issued Instruction no. 20/2025-GST dated 05.06.2025 prescribing Standard Operating Procedure on Road Vigilance.

Delhi-Circular no.55 dt 13.06.25 Guidelines for mandatory conduct of PH via virtual mode

Department of Trade & Taxes New Delhi issued a Circular dated 13.06.2025 prescribing Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in All Proceedings under the Delhi GST Act, 2017 and the Rules framed thereunder.

Book: Analysis of GST Returns , 2025 Edition

DGFT Trade Notice 05/2025-26 dt 13.06.2025

DGFT issued Trade Notice 05/2025-26 dated 13.06.2025 regarding Rollout of ‘Source from India’ on Trade Connect ePlatform for all Status Holders

Instruction No.15/2025-Customs dated 12.06.2025

CBIC issued Instruction no. 15/2025-Customs dated 12.06.2025 regarding Applicability of SCOMET – Consolidated Repository

B. Article

HC directs timely conclusion of SCN proceedings for GST Registration cancellation as prolonged suspension of GST registration without conclusion of SCN proceedings violates business rights

by CA Bimal Jain

The Hon’ble Delhi High Court in Deepak Sharma granted relief to the Assessee wherein the Assessee GST registration was prolonged on account of non-conclusion of the SCN proceedings for cancellation of GST registration by directing that the proceedings should be completed within stipulated time and a personal hearing should also be granted to the Assessee, as the Hon’ble High Court opined that the “cancellation of GST registration can completely bring the business of any entity or individual to a standstill”.

EPFO settles nearly 50% of claims within 3 days, 69 lakh cases cleared so far this fiscal, automated limit to rise to Rs.5 lakh

The Employees’ Provident Fund Organisation (EPFO) settled nearly half of all claims filed this fiscal within just three days, significantly speeding up service delivery, a senior official said on Wednesday. The official attributed the acceleration to automation and said further gains are expected as the upper limit for automated settlement is set to be raised to Rs.5 lakh.