Filing LUT for FY 2025-26

Submit the Letter of Undertaking (LUT) by 31/03/2025 for exports without payment of IGST.

Opt for the Composition Scheme

File Form CMP-02 by 31/03/2025 to opt for the Composition Scheme for FY 2025-26.

Declaration of "Specified Premises"

Registered suppliers can voluntarily declare their premises as "Specified Premises" for FY 2025-26 by 31/03/2025.

Goods Transport Agencies (GTA) – Forward Charge Option

GTAs opting to pay GST under the forward charge mechanism must exercise this option by 31/03/2025 .

Full Payment under Section 128A for Waiver of Interest/Penalty

Taxpayers must make the full payment of tax demand by 31/03/2025 to avail the waiver scheme, while Form SPL-01/02 can be filed till 30/06/2025 .

Annual ITC Reversal Calculation (Rule 42 & 43)

Taxpayers availing ITC on inputs and capital goods partly for exempt and taxable supplies must complete the annual reversal adjustment by 31/03/2025 .

GSTR-9C Late Fee Waiver

Taxpayers who missed filing GSTR-9C after filing GSTR-9 for FY 2017-18 to 2022-23 can file it by 31/03/2025 to avail the waiver on late fees.

Rectification Application for ITC Demand Orders

Taxpayers shall file an application by 08/04/2025 for rectification of orders issued for wrong availment of ITC where such ITC is now eligible as per Section 16(5) or 16(6).

Mandatory ISD Registration for ITC Distribution

Effective 01/04/2025 , businesses receiving common ITC for distribution to distinct persons must obtain ISD registration.

HSN Reporting Changes

HSN Reporting Changes in GSTR-1 from the February 2025 Return Period.

E-way Bill/E-Invoice Portal Update

Mandatory Multifactor Authentication (MFA) for E-Way Bill & E-Invoice Portals – Applicable to all taxpayers, regardless of turnover (currently applies to those exceeding ₹5 Cr turnover) from 01/04/2025 .