Coverage: official GST developments identified from 21 January 2025 through 31 March 2025, with the continuing compliance position checked through August 2026.
1. Thirty-day e-invoice reporting for AATO of Rs 10 crore and above
From 1 April 2025, the authorised IRP advisory states that taxpayers with aggregate annual turnover of Rs 10 crore or more must report invoices, credit notes and debit notes within 30 days from the document date. Reporting beyond the window is restricted by the IRP. Businesses in scope should align ERP controls, document numbering, cancellation and credit-note workflows to the reporting deadline.
2. HSN validations in Table 12 of GSTR-1/GSTR-1A
The GSTN advisory provides for Phase 3 from the February 2025 return period. Table 12 requires 4-digit HSN reporting for taxpayers with preceding-FY AATO up to Rs 5 crore and 6-digit HSN reporting for taxpayers above Rs 5 crore. HSN selection is through the portal drop-down, descriptions may be auto-populated from the HSN master, and value validations compare B2B and B2C totals with the corresponding tables. The advisory initially described the value mismatch checks as warning mode, so the latest portal behaviour should be checked before filing.
3. CGST Rule 164 amendment and section 128A cases
Notification No. 11/2025-Central Tax dated 27 March 2025 amended Rule 164. It clarified the period-related wording for payment and refund under the section 128A process and inserted an explanation dealing with tax, interest and penalty already discharged for the entire period where a notice, statement or order covers both the specified period and another period. It also provided a route for an appellant to intimate that the appeal is not pursued for the specified period while the authority continues with the balance period. This is a case-specific mechanism; it should not be treated as a blanket refund or appeal withdrawal rule.
4. Penal charges clarification
CBIC Circular No. 245/02/2025-GST dated 28 January 2025 addressed penal charges levied by RBI-regulated entities in place of penal interest. The underlying RBI directions applied from 1 January 2024 and the clarification excludes credit cards, external commercial borrowings, trade credits and structured obligations covered by product-specific directions. Banks and NBFCs should review the circular against their exact charge structure and documentation.
Action checklist
- Map every invoice, debit note and credit note to the 30-day IRN control where applicable.
- Reconcile HSN, description, taxable value and rate master data before GSTR-1 submission.
- For section 128A matters, separate the specified period from other periods and document the appeal/refund position.
- Keep the applicable notification, circular, portal advisory and filing acknowledgement with the GST working papers.
Official sources
- Authorised IRP 30-day reporting advisory
- GSTN HSN validation advisory
- Notification No. 11/2025-Central Tax
- CBIC Circular No. 245/02/2025-GST
Disclaimer: This summary is for general awareness as published on 28 August 2026. GST treatment depends on the transaction and current law. Verify portal advisories and consult a qualified professional before taking a position.