GST Amendments applicable from 11th February 2025!

The 53rd GST Council meeting was held on June 22, 2024, in Delhi and chaired by Union Finance Minister Smt. Nirmala Sitharaman introduced crucial changes in GST rates, compliance, and trade facilitation. While Notification No. 12/2024 – Central Tax (issued on July 10, 2024) outlined these amendments, it left some effective dates unspecified. To clear the ambiguity, the government has now issued Notification No. 09/2025 – Central Tax, bringing some of the amendments into effect from February 11, 2025. 

Let's have a look at the amendments made applicable from 11^th February 2025!

Amendments applicable w.e.f. 11^th February 2025:

• GST Registration- extra steps for Aadhaar not authenticated:

To prevent fake GST registrations, the government has introduced stricter verification rules. Now, if a business doesn’t complete Aadhaar authentication when applying for GST registration, they’ll need to go through extra steps for identity confirmation.

These steps are mandatory, and the application is considered complete only after successful verification, ensuring the authenticity of the applicant and their documents.

• E-way bill for unregistered persons transporting handicraft goods and Form ENR-03:

Fourth proviso to Rule 138(3) has been inserted to provide as under:

‍

• Form GSTR-3B – Change in Tables:

Rule 32 of the CGST (Amendment) Rules, 2024 has amended Form GSTR-3B as under:

• Substitution of Table 6.1- Payment of Tax:

The existing Table 6.1 in Form GSTR-3B has been substituted with a new table. 

Old table:

New table:

‍

• Omission of Table 6.2- TDS and TCS:

Table 6.2 in Form GSTR-3B has been omitted. This table was previously used to report details of TDS and TCS under GST. The table was as under:

Conclusion

The amendments effective from February 11, 2025, mark a significant step toward strengthening GST compliance, preventing fraudulent registrations, and simplifying procedural requirements. With the introduction of stricter verification measures for GST registration, the launch of Form GST ENR-03 for unregistered persons, and the streamlining of e-way bill generation, the government has focused on enhancing transparency and ease of doing business. Additionally, the modifications to Form GSTR-3B reflect an effort to simplify tax filing and reduce reporting complexities. These changes collectively reinforce the evolving framework of GST, ensuring greater efficiency and accountability in the system. Businesses and individuals are encouraged to stay updated and align their practices with these new regulations to remain compliant.

‍