GSTR-3A Notices & GSTN Advisories 2025: Appeal Filing, Security Updates, and Compliance
The Goods and Services Tax Network (GSTN) issued a series of GSTN Advisories 2025 to guide taxpayers in handling GSTR-3A notices, filing appeals against SPL-07 orders, and preparing for upcoming security enhancements. Moreover, these advisories clarify procedures and provide step-by-step instructions to ensure compliance, with professional guidance on GST regulations.
GSTR-3A Notices & SPL-07 Appeals: GST Portal Update
On July 16th, 2025, the GSTN issued an advisory regarding SPL-05 (Acceptance) and SPL-07 (Rejection) orders that taxpayers received for waiver applications filed under SPL-01/SPL-02. As a result, the GST Portal now allows taxpayers to file Appeal applications (APL-01) specifically against SPL-07 rejection orders, with support for handling GST appeals efficiently.
Steps to file an appeal against SPL-07:
To file an appeal against SPL-07
- Navigate to: Services → User Services → My Application
- Select Application Type: “Appeal to Appellate Authority”
- Click on New Application
Within the application form:
- Under Order Type, choose: “Waiver Application Rejection Order”
- Enter the required details and submit the appeal
Important: Taxpayers cannot withdraw an appeal once they file it under the waiver scheme.
If a taxpayer chooses not to appeal the “waiver application rejection order” but wants to restore a previously withdrawn appeal (filed against the original demand), they can submit an undertaking. Additionally, this option is available under the “Orders” section of the “Waiver Application” case folder.
GSTN Advisories 2025: Security Enhancements for Taxpayers
To enhance security and improve transparency, the GSTN will start sending notifications via email and SMS. These notifications will inform taxpayers or authorized signatories whenever they provide OTP consent access to the ASP.
These notifications will include the following details:
- Name of the ASP and the underlying GSP
- Date and Time of the OTP Consent
- Validity Period of the consent
GSTN is further enhancing the GST Common Portal to allow taxpayers to view current and historic access by ASP/GSP and to revoke any active consent, benefiting from GST risk monitoring guidance. Taxpayers can access this feature after logging into their GST Common Portal dashboard. Furthermore, GSTN will communicate the exact dates for these enhancements through additional advisories.
GSTR-3A Notices: Advisory for Cancelled Composition Taxpayers
On July 20th, 2025, GSTN clarified in its advisory that it issued some GSTR-3A notices due to a technical glitch.
Normally, GSTN generates GSTR-3A notices when taxpayers fail to file Form GSTR-4, as per Section 39(2) read with Rule 68 of the CGST Act, 2017. However, GSTN inadvertently sent some notices to taxpayers whose registrations were cancelled before the Financial Year 2024–25.
Taxpayers with cancelled registrations should ignore these GSTR-3A notices, as GSTN does not require them to take any further action.
For full details, refer to the official advisories here: https://t.ly/lT-vw