MM TAX CLUB

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.
   

In its continuous efforts to enhance the user experience and safeguard taxpayer data, the GST Network (GSTN) is rolling out new security enhancements to give taxpayers greater transparency and control—especially while dealing with Application Suvidha Providers (ASPs) and GST Suvidha Providers (GSPs).

Here’s what’s changing soon:

1. Email & SMS Alerts on ASP Access via OTP

Whenever a taxpayer provides OTP-based consent to an ASP for accessing GST data through APIs, the authorized signatory will now receive real-time email and/or SMS notifications.

These notifications will include:

Name of the ASP and their GSP partner

• Date & time of OTP consent

• Validity of the consent 
  Why this matters: It keeps you in the loop anytime someone accesses your data using your permission. Think of it as a digital handshake—now you’ll get a receipt every time it happens.  
   

  2. Dashboard View & Consent Revocation Option

  You’ll soon be able to view all current and past data accesses by any ASP/GSP via your GST dashboard. Even better? If you ever feel uneasy or suspicious, you’ll have the power to revoke any active consent instantly.

  ???? Where to find this: Log in to the GST Common Portal → Go to your dashboard → Check ASP/GSP access history and status.
   

  When Will This Go Live?

  The exact rollout dates for these new features will be announced soon through official GSTN advisories. So stay tuned and make sure your registered contact details are updated to receive these important alerts.
   

  Final Thoughts

  With these enhancements, the GST system is becoming more secure, transparent, and taxpayer-friendly. If you work with an ASP or use automation tools for GST filings, it’s good to be aware of who has access—and now, you’ll always be informed.

  Have questions about ASP/GSP access or how to manage consent? Drop them in the comments or speak to your GST consultant today.