MM TAX CLUB

The Government of India has taken many steps to fast-track exports and imports under the Authorized Economic Operator (AEO) framework. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.

The key steps taken includes the following facilitation measures for AEO certificate holders:

• Higher level of facilitation in import and export of consignments;
• Facility of Direct Port Delivery (DPD) import containers and/or Direct Port Entry (DPE) for export containers;
• Automated Clearance and On-site examination for certain type of consignments;
• Facility of Deferred payment for Tier-III and Tier-II AEO certificate holders;
• Relaxed norms for submission of bank guarantee, wherever applicable;
• Recognition by Partner Government Agencies and other Stakeholders.
• AEO certificate holders also receive trade facilitation support from foreign customs administrations with whom India has signed Mutual Recognition Arrangement (MRAs), thereby enhancing their global trade efficiency.

  The Minister stated that as on 30th June, 2025, 5,892 AEO certificates were issued.

  Giving more details, the Minister further stated that the Government of India conducted more than 60 outreach programmes across the country in last 3 years, with particular focus on MSMEs to raise awareness about the AEO Scheme. Government of India conducted a global conference titled "India AEO Dialogue: Enhancing Global Trade Partnerships" in November 2024. Two conferences were also held in April and May 2025, with various stakeholders to raise awareness about the AEO programme. To increase participation of MSMEs, in 2020, along with prioritized processing of their applications, the accreditation process was relaxed for MSMEs, annexures to be provided with application for AEO certification by MSMEs were also rationalized. The norms for submission of bank guarantee, wherever required, were also relaxed for AEO Certificate holder MSMEs.

  Mutual Recognition Arrangement (MRAs) are based on mutual acknowledgment of supply chain security standards and AEO certificate holders of one country are recognized as secure and low-risk by the customs administration of another. Accordingly, exports by Indian AEO Certificate holders enjoy faster cargo release, fewer inspections and expedited customs clearance in partner countries, thus making exports by Indian AEO certificate holders more competitive and enhancing trade facilitation for them in partner countries.

   

The Atal Pension Yojana (APY), a flagship social security scheme of the Government of India administered by PFRDA, has achieved a significant milestone by surpassing 8 crore total gross enrolments with an addition of 39 lakh new subscribers in the current Financial Year (FY 2025-26) alone. This milestone comes as the scheme celebrates its 10th anniversary since its launch on May 9, 2015.

Launched with a vision to create a universal social security system for all Indians, APY is a voluntary, contributory pension scheme, focused on the poor, the underprivileged, and workers in the unorganized sector. Its remarkable success is a result of the dedicated and untiring efforts of all Banks, Department of Posts (DoP) and SLBCs/UTLBCs and the continued support of the Govt. of India. PFRDA has actively driven enrolments through outreach programs, trainings, multilingual handouts, media campaigns, and regular reviews.

APY is meticulously designed to provide 'Sampurna Suraksha Kavach' (Complete Security Shield), by ensuring a guaranteed monthly pension of ₹1,000 to ₹5,000 for the subscriber post-60 years of age, the same pension to the spouse after the subscriber’s demise, and return of the accumulated corpus to the nominee after the death of both. It is open to all Indian citizens between the age of 18-40 years except those who are or have been income tax payers.

"APY ka Saath hai to Jiwan ka Suraksha Kawach Saath hai"

("एपीवाई का साथ है, तो जीवन का सुरक्षा कवच साथ है।")

In line with the advisory issued on 11th April 2025 regarding Table 3.2 of GSTR-3B, taxpayers are reminded of key updates to the filing process for the upcoming tax periods. The major change involves the auto-populated values for inter-State supplies, which will be made non-editable starting from the July 2025 tax period.

Key Updates:

1. Non-Editable Auto-Populated Values:
   From the July 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B will become non-editable. Taxpayers will be required to file GSTR-3B using the system-generated values only.
   Deferral of the Functionality:
   Initially, the implementation of this functionality was deferred after receiving multiple representations from taxpayers. As a result, Table 3.2 remained editable for convenience and smooth filing. However, this change will be re-introduced in July 2025.
   Amendments to Auto-Populated Values:
   If any amendments are required in the auto-populated values of Table 3.2 of GSTR-3B, these can be made through GSTR-1A or by filing GSTR-1/IFF for subsequent periods.
    

   Advisory on Correct Reporting:

   To ensure that the values in GSTR-3B are accurate, taxpayers are advised to report the correct figures in GSTR-1, GSTR-1A, or IFF. This ensures that the system-generated values in Table 3.2 of GSTR-3B are compliant with GST regulations.
    

   Frequently Asked Questions (FAQs):

2. What are the changes related to reporting supplies in Table 3.2?
   From the July 2025 tax period, the auto-populated values in Table 3.2 for inter-State supplies to unregistered persons, composition taxpayers, and UIN holders will be non-editable. Taxpayers will need to file GSTR-3B using these system-generated values only.
   How can I rectify incorrect values auto-populated in Table 3.2 of GSTR-3B after July 2025?
   In case incorrect values are auto-populated, taxpayers must amend the values through Form GSTR-1A or file corrections via GSTR-1/IFF for subsequent tax periods.
   How can I ensure accurate reporting in Table 3.2 of GSTR-3B?
   Taxpayers should ensure that inter-state supplies are reported accurately in GSTR-1, GSTR-1A, or IFF to ensure accurate auto-population of values in Table 3.2 of GSTR-3B.
   Is there a deadline for amending values in GSTR-1 through Form GSTR-1A?
   There is no cut-off date for filing Form GSTR-1A before filing GSTR-3B. This means that Form GSTR-1A can be filed after submitting Form GSTR-1, up until the moment of filing GSTR-3B.
    

As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cases where they were not applicable — including instances involving taxpayers whose registrations had been cancelled prior to the Financial Year 2024–25.

2. The issue is currently under active examination, and the technical team is implementing appropriate corrective measures to ensure that such instances do not recur. In the meantime, taxpayers who have either duly filed the relevant return or whose registrations were cancelled prior to the Financial Year 2024–25 are advised to ignore these notices, as no further action is required on their part in such cases.

3. For any other issues or concerns, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution.

The GSTN has recently rolled out a much-awaited update for taxpayers who had applied for waiver of interest, late fee, or penalties through Forms SPL-01 or SPL-02.

Many taxpayers have already started receiving their waiver order outcomes:

 SPL-05 – Approval/Acceptance Order
SPL-07 – Rejection Order

Key Update: You can now file an Appeal (APL-01) against a Rejection Order (SPL-07) directly on the GST Portal.

How to File Appeal Against SPL-07 Order

If your waiver request was rejected and you wish to challenge it, follow these steps:

1️⃣ Login to GST Portal
2️⃣ Go to: Services → User Services → My Application
3️⃣ Select Application Type: “Appeal to Appellate Authority”
4️⃣ Click on: New Application
5️⃣ In the form, under Order Type, select:
    ➡️ “Waiver Application Rejection Order”
6️⃣ Enter all the required details and proceed to file your appeal.

 Important Notes:

•  No Option to Withdraw Appeal: Once you file an appeal under the waiver scheme, it cannot be withdrawn on the portal. Please ensure accuracy and clarity before submitting.

•  Want to Reopen Your Original Appeal Instead?
  If you do not wish to appeal against SPL-07 but want to restore your original appeal (withdrawn while applying for waiver), you can do so by filing an Undertaking.
   This option is available under the “Orders” section in the “Waiver Application” case folder.