MM TAX CLUB

This is to inform you about recent developments in the GST registration process. Please note the following important points:

1. Amendment to Rule 8 of CGST Rules, 2017:
   The rule now allows the GST portal to identify applicants using data analysis and risk parameters. Based on this, certain applicants will be required to undergo Biometric-based Aadhaar Authentication and document verification, including capturing a photograph and verifying original documents submitted with the application.

2. Rollout in Assam:
   This new functionality has been implemented by GSTN and is now active in Assam from April 1, 2025.

3. Post-Application Process:
   After submitting Form GST REG-01, applicants will receive one of the following via email:

   • (a) A link for OTP-based Aadhaar Authentication, OR

   • (b) A link to book an appointment for visiting a GST Suvidha Kendra (GSK) for biometric authentication and document verification. This will also include GSK and jurisdiction details.

4. For OTP-based Authentication (3a):
   Applicants can continue with the regular online process.

5. For Appointment Booking (3b):
   Applicants must book an appointment using the link provided in the email to visit the assigned GSK.

6. Appointment Booking Starts:
   The appointment booking feature is available to Assam applicants from April 1, 2025.

7. Appointment Confirmation:
   After booking, applicants will receive an appointment confirmation email with visit details.

8. Documents to Carry to GSK:

   • A copy (hard or soft) of the appointment confirmation email

   • Jurisdiction details from the intimation email

   • Original Aadhaar Card and PAN Card

   • Original documents uploaded with the application (as per the intimation email)

9. Verification at GSK:
   Biometric authentication and document verification will be done at the GSK for all relevant individuals listed in Form GST REG-01.

10. Timeline for Verification:
    The appointment must be scheduled within the period specified in the intimation email. The ARN will be generated only after successful biometric authentication and document verification.

11. GSK Working Hours:
    The days and working hours of GSKs will follow the official schedule provided by the local administration.

For smooth processing of your GST registration, please follow the instructions carefully and ensure timely completion of the required steps.

Notification No. 21/2025-Customs (N.T.) | Dated: 3rd April, 2025

The CBIC has issued a new notification replacing the earlier 2022 regulations regarding post-export conversion of Shipping Bills under instrument-based export schemes.

The new regulations are officially titled:
Export Entry (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2025

Effective Date: These regulations are applicable from the date of publication in the Official Gazette, i.e., 3rd April 2025.

Key Highlights

1. What is Post Export Conversion?
It refers to changes made in the declared export scheme (like Advance Authorization, EPCG, etc.) after the goods have been exported. These changes must be backed by proper documentation.

2. Where is this Applicable?
It applies to all export entries — including Shipping Bills, Bills of Export, and postal/courier exports — whether filed electronically or otherwise.

3. Who Can Approve the Conversion?
The Jurisdictional Commissioner of Customs can approve such conversions. In some exceptional cases, extensions may also be granted by the Chief Commissioner.

Time Limits to Apply

• Exporters must apply within 1 year from the date of export clearance.

• If delayed, a 6-month extension may be granted by the Commissioner (with reasons recorded in writing).

• An additional 6-month extension may be given by the Chief Commissioner if justified.

• For exports before 22nd February 2022, the 1-year period starts from the date these new rules come into effect.

If there was a stay/injunction by court or tribunal, that period will be excluded while calculating the deadline.

Conditions to Be Met for Approval

To get approval for conversion, exporters must ensure:

• All conditions of the new scheme are fulfilled.

• Benefits under the earlier scheme (like drawback or exemption) are reversed, if not applicable under the new one.

• There’s no violation of customs regulations or ongoing investigation.

• The export entry was originally made under a valid scheme or obligation.

Also, the exporter must pay the required fee as per the Levy of Fees (Customs Documents) Regulations, 1970.

Final Note

Any reference to the 2022 regulations in existing rules, circulars, or instructions will now be read as referring to these 2025 regulations.

This change gives exporters more flexibility, especially when they need to rectify or adjust the export scheme used after the goods have been shipped. However, timelines and compliance are crucial. Exporters are advised to keep all documentation ready and act within the prescribed period to avoid rejections.

Notification Dated: 3rd April 2025 

The Central Board of Direct Taxes (CBDT) has issued a new notification regarding PAN-Aadhaar linking under section 139AA(2A) of the Income Tax Act, 1961.

What’s the Update?

If you were allotted a PAN using an Enrolment ID from your Aadhaar application before 1st October 2024, you must intimate your Aadhaar number to the Income Tax Department.

Who Should Take Action?

✅ Anyone whose PAN was issued based on an Aadhaar Enrolment ID
✅ Aadhaar application was submitted before 1st October 2024

Deadline to Link Aadhaar:

31st December 2025
(Or any other date notified by CBDT)

Where to Submit Aadhaar?

Aadhaar must be submitted to the:

• Principal Director General of Income-tax (Systems),

• Director General of Income-tax (Systems), or

• Any person authorized by these authorities.

Action Required:
Ensure your Aadhaar is linked to your PAN if you fall in this category to avoid any future issues with your PAN validity or tax compliance.

Need help linking your Aadhaar with PAN?
Contact MM Tax Club for hassle-free support.