GST WEEKLY UPDATE : 46/2024-25 (16.02.2025) By CA Vipul Khandhar

1. Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017):

In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:

1. Applicants Not Opting for Aadhaar Authentication:

• If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
• Upon selecting “NO” for Aadhaar authentication, an email will be sent with GSK details and required documents.
• You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
• Visit the GSK at the scheduled time for photo capturing, document verification.

2. Applicants Opting for Aadhaar Authentication and application identified for Biometric Authentication:

• Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).
• Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process.
• If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.
• In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.
• If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required.

3. Non-Generation of Application Reference Number (ARN):

• For applicants opted Aadhaar-authentication and application identified for Biometric Authentication:If any of the Promoter/Partner or PAS fails to visit the GSK or biometric authentication fails or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated. Ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within 15 days.
• For non-Aadhaar applicants:If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Taxpayers are urged to follow this advisory to ensure smooth processing of their GST registration applications. 

2. Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill:

A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers.

Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.

User Guide for ENR-03 Enrolment

1. Accessing ENR-03:
2. a) As per the notification, an Unregistered Person (URP)can enrol using Form ENR-03.
3. b) The option is available under the “Registration”tab in the main menu of the EWB portal.
4. Filling Out the ENR-03 Form:
5. a) Upon selecting the option, the enrolment screen will be displayed.
6. b) The applicant must select their Stateand enter their PAN details, which will be verified.
7. c) The type of enrolment must be selected, and address detailsmust be provided.
8. d) A mobile numbermust be entered, which will be verified via OTP.
9. Creating Login Credentials:
10. a) The user must create a username, check its availability, and set a passwordbefore submitting the details.
11. b) Upon successful submission, a 15-character Enrolment IDwill be generated, and an acknowledgment will be displayed.
12. c) This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.

4.Generating an e-Way Bill:

1. a) The enrolled URP can log in to the EWB portal using the registered credentials.
2. b) By selecting the ‘Generate New’option, the Enrolment ID will be auto-populated as the Supplier/Recipient.
3. c) Other relevant details must be entered before proceeding with e-Way Bill generation.

For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed User Guide attached. https://tutorial. gst.gov.in /downloads/news/user_manual_for_enr_03_final.pdf

This advisory is issued for the information and compliance of all stakeholders.

3. GST clarifications on pepper, raisins, ready-to-eat popcorn, AAC blocks & ground clearance

        Circular No. 247/04/2025-GST | Date: 14th February, 2025

          The circular issued by the Indian Government clarifies various GST-related issues based on the recommendations from the 55th GST Council meeting held on 21st December 2024.

It addresses the classification and GST rates on products like pepper (genus Piper), raisins, ready-to-eat popcorn, autoclaved aerated concrete (AAC) blocks, and changes to ground clearance rules for SUVs. Pepper, in all forms, will attract a 5% GST, while dried pepper supplied by agriculturists is exempt. Similarly, agriculturists’ supply of raisins is exempt from GST. Ready-to-eat popcorn, mixed with salt and spices, will attract 5% GST if unbranded, and 12% if packaged and labeled. However, caramel popcorn will be classified under a different code, attracting 18% GST. AAC blocks with more than 50% fly ash content will attract 12% GST. Additionally, the circular clarifies that the amendment regarding ground clearance for SUVs will be applicable from 26th July 2023. These clarifications aim to ensure uniformity in GST implementation.

4. AAR & Important Judgements:

             (i) Hon’ble Highcourt Decision Regarding Time Limit Of Appeal:

             (Applicant – Brand Protection Services Pvt Ltd)

Held – Time Limit given under section 107 to be read as 90 days and 30 days of condonation and date of receipt of Order is Required to be excluded in above Calculation.

(ii) Hon’ble High court Decision Regarding a single consolidated show cause notice covering multiple financial years is valid under the CGST Act, given that the limitation period for adjudication varies for each financial year under Section 74(10):

(Applicant – Lakshmi Mobile Accessories)

Consolidated show cause notices can only be issued where a common statutory period applies for initiation and completion of adjudication.

Section 74(10) prescribes separate limitation periods for each financial year, and a consolidated notice could unfairly curtail an assessee’s response time.

A single adjudication order covering multiple years would also increase the pre-deposit burden for appeals, which is against principles of fairness in taxation.

Disclaimer:

This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavor has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.

(The author is well known Chartered Accountant practicing at Ahmedabad)