Annual report · Ministry of Finance (Department of Revenue section) · 2025-10-28

Ministry of Finance Annual Report 2024-25 (Department of Revenue - GST)

The Department of Revenue chapter of this report reviews GST law and policy changes made on the advice of the 53rd and 54th GST Council meetings. These include the conditional waiver of interest and penalty for early-year demands under the new section 128A, higher monetary limits for departmental appeals, and changes to return deadlines and rules. It also covers enforcement: data analytics and AI tools to find risky taxpayers and fake invoices, biometric Aadhaar checks at registration, and the number of evasion cases booked. Revenue tables compare collections with budget estimates for the year to date.

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Key findings and recommendations

  • Section 128A gave a conditional waiver of interest and penalty for demands from the early GST years.
  • Monetary limits for departmental appeals to GSTAT, the High Courts and the Supreme Court were raised to cut litigation.
  • The GSTR-4 due date for composition taxpayers moved from 30 April to 30 June, and a facility to amend GSTR-1 before filing GSTR-3B was added.
  • Analytics-led drives against fake registrations and fake ITC are described as a main revenue-protection tool.

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