Here are the key GST updates for February 2025:
- GST revenue collections for the month of Feb, 2025: India’s goods and services tax (GST) collection in February 2025 stood at ₹1,83,646 crore, registering a 9.1% Year-o-Year growth over the revenue of ₹1,68,337 crore collected in February 2024.
- Aadhaar Authentication Expansion: Biometric Aadhaar verification for GST registration is now mandatory in several states, including Maharashtra, Lakshadweep Jharkhand and Andaman Nicobar Islands.
- Introduction of Form ENR-03 for Enrolment of Unregistered Dealers: Effective 11.02.2025, unregistered dealers can generate e-Way Bills by enrolling via Form ENR-03 (per Notification No. 12/2024). This provides a 15-character Enrolment ID as an alternative to GSTIN. Key Steps involved:
- Enroll via ENR-03 under the “Registration” tab on the EWB portal.
- Provide PAN, address, and mobile number (OTP verification).
- Create login credentials and receive an Enrolment ID.
- Use the ID to generate e-Way Bills in place of GSTIN.
- Changes in GST Registration process: As per Rule 8 of CGST Rules, 2017, GST registration applicants must follow these steps:
- Non-Aadhaar Authentication: Visit GST Suvidha Kendra (GSK) for photo capture & document verification after scheduling an appointment.
- Aadhaar Authentication (with Biometric Verification): Promoters/Partners & Primary Authorized Signatory (PAS) must complete photo capture, biometric authentication & document verification at GSK unless previously verified.
- ARN Generation: If biometric authentication, document verification, or photo capture is not completed within 15 days, the Application Reference Number (ARN) will not be generated.
- Changes in E-way Bill generation for Gold: As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 (natural/cultured pearls, precious metals, jewelry, etc., excluding HSN 7117 – Imitation Jewellery) are exempt from mandatory E-Way Bill (EWB) generation. Previously, an option to generate “EWB for Gold” was available but has now been withdrawn. However, for intra-state movement in Kerala, EWB generation remains mandatory as per Notification No. 10/24-State Tax dated 27/12/24.
