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Greetings!
GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B, Dated 16th
April 2026
The GST Portal has issued an advisory for taxpayers regarding incorrect system-calculated interest for February 2026, which was auto-populated in March 2026 GSTR-3B.
The advisory provides step-by-step guidance for taxpayers to:
Verify the system-calculated interest
Recompute interest using the portal functionality
Refer to the updated system-generated GSTR-3B PDF
Taxpayers can use the “Re-compute Interest” option in Table 5.1, which recalculates interest correctly
After recomputation:
Refer to the updated system-generated PDF
Manually edit Table 5.1 if required
Ensure entered interest is not less than recomputed value
Click to view / Download
Date : 17/04/2026
GSTN Advisory on Pre-deposit Percentage in the GST Portal, Dated 10th
April 2026
As per Section 107(6) of the CGST Act, 2017, a 10% pre-deposit is required for filing an appeal in Form GST APL-01.
Earlier, this pre-deposit field was auto-populated and non-editable.
The GSTN update enabling an editable pre-deposit field in Form APL-01 (effective April 6, 2026)
Taxpayers can modify the percentage/amount based on actual requirement.
This amendment improves accuracy and reduces practical difficulties in appeal filing on the GST portal.
Click to view / Download
Date : 10/04/2026
GSTN Advisory on Filing Appeals Against NIL Demand Orders on GST Portal, Dated 3rd
April 2026
Taxpayers face problems filing appeals (APL-01) when adjudication orders show “NIL” demand.
This usually happens when payment is made during the Show Cause Notice (SCN) stage without accepting liability.
GST portal generates a Demand ID in DCR (liability ledger) with zero amount.
If demand order reflects NIL, portal blocks appeal filing with error: “Disputed amount cannot be more than demand amount itself.”
Payment at SCN stage without admission of liability does not equal acceptance of demand.
Taxpayers retain right to appeal under Section 107 of CGST Act, 2017.
Taxpayer should request rectification order from adjudicating authority. Rectification order must reflect correct demand amount.
After correct demand is reflected, appeal can be filed within time limits.
Click to view / Download
Date : 03/04/2026
Finance Act 2026, Dated 30th
March 2026
Finance Act, 2026 (Act No. 4 of 2026) received Presidential assent on 30th March 2026 .
GST-related changes specified in Section 153 to 157 of the Finance Act 2026 relates to Amendment to Section 15(3)(b) (Valuation), Section 154 – Amendment to Section 34(1) (Credit Notes), Section 155 – Amendment to Section 54 (Refunds), Section 156 – Appellate Authority, Section 157 – IGST Amendment.
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Section 153 – Amendment to Section 15(3)(b) (Valuation) |
Condition requiring prior agreement and linkage to specific invoices omitted requiring only issuing of credit note and the recipient reverses proportionate ITC, for excluding from transaction value of Post-supply discounts.
This amendment would be effective from a date to be notified.
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Section 154 – Amendment to Section 34(1) (Credit Notes) |
Consequent to amendment to Section 15(3) Section 34(1) amended to include post-supply discounts under Section 15(3)(b).
This amendment would be effective from a date to be notified.
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Section 155 – Amendment to Section 54 (Refunds) |
Provisional refund extended to inverted duty structure cases (unutilized ITC) and Restriction under Section 54(14) not applicable to refund on account of export of goods on payment of tax
This amendment would be effective from a date to be notified.
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Section 156 – Appellate Authority |
Section 101A (CGST)-Pertains to National Appellate Authority for Advance Ruling (NAAAR).
Effective from: 1st April 2026 |
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Section 157 – IGST Amendment |
In Section 13(8) specifying the place of supply in respect of certain services as the location of the supplier of service, clause (b) relating to intermediary services is omitted with effect from 30th March 2026
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Click to view / Download (Full PDF)
Click to view / Download (Extract PDF)
Date : 31/03/2026
GSTN Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B-reg, Dated 16th
March 2026
Interest applies if tax liability of a previous period is discharged in a later period.
GST portal auto-fills the breakup based on document dates in GSTR-1 / GSTR-1A / IFF. This applies when supplies belong to earlier periods but liability is discharged in the current GSTR-3B.
After offsetting liability in GSTR-3B, taxpayers must open the “Tax Liability Breakup, As Applicable” tab. Confirm or edit the breakup. Click SAVE to proceed.
Once saved, filing can be completed using EVC or DSC. Confirmation is currently required in all cases, even when liability relates only to the current period.
Taxpayers must still open the tab and click SAVE before filing. This step is mandatory until the portal issue is resolved.
Click to view / Download
Date : 16/03/2026
GSTN Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority, Dated 14th
March 2026
Taxpayers sometimes pay amounts during investigation using Form GST DRC-03.
When a demand order (e.g., DRC-07) is issued, a Demand ID is created in Part II of the Electronic Liability Register.
Payments made through “Payment towards Demand” are automatically linked to the Demand ID.
While filing an appeal, the GST system checks payments linked to the Demand ID in the liability register.
If the linked payment is equal to or more than the required amount, appeal can be filed without additional payment. If the linked payment is less, the portal asks for balance pre-deposit.
Taxpayers must file Form GST DRC 03A to link the DRC-03 payment with the relevant Demand ID. Once linked, the payment reflects in the Liability Register and is recognized during appeal filing.
Click to view / Download
Date : 16/03/2026
APL-05 Filing Requirements & Appeal Compliance under GSTAT, Dated 10th
March 2026
Form APL-05 must include soft copies of key documents such as SCN, OIO, OIA, Statement of Facts, and Grounds of Appeal. For taxpayer appeals, pre-deposit and court fee are mandatory, unless a Higher Court has granted exemption—in such cases, no defect should be raised.
The appellant must also upload an authorization letter or vakalatnama if represented by a professional or advocate.
For Departmental appeals under Section 112(3), required documents include
SCN
Order in Original (OIO),
Order in Appeal (OIA),
Commissioner’s authorization,
Statement of Facts, and
Grounds of Appeal./font>
No court fee or pre-deposit is required, and only verification and digital signature are needed.
This guideline is issued with the approval of the President, GSTAT.
Click to view / Download
Date : 10/03/2026
GSTN Advisory on Facility for Withdrawal from Rule 14A, Dated 21st
February 2026
GSTN has enabled online filing of Form GST REG-32 on the GST Portal for withdrawal from Rule 14A option.
Active taxpayers registered under Rule 14A can apply for opting out in accordance with the provisions of the law.
After Login → Services → Registration → Application for Withdrawal from Rule 14A. “Option for registration under Rule 14A” auto-selected as No.
Mention reason for withdrawal. Complete Aadhaar authentication (Primary Authorised Signatory + one Promoter/Partner)
Return Filing Conditions:
If filed before 01.04.2026 → Minimum 3 months’ returns to be filed
If filed on/after 01.04.2026 → Minimum 1 tax period return to be filed
All returns from registration date till application date must be filed
The Primary Authorised Signatory must complete it, and at least one Promoter/Partner (if applicable) must also authenticate. Only after successful Aadhaar authentication will the Application Reference Number (ARN) be generated.
Draft application to be submitted within 15 days. Aadhaar/Biometric authentication must be completed within 15 days from submission. If authentication is not completed within the prescribed time, ARN will not be generated.
Core amendment, non-core amendment, and self-cancellation applications cannot be filed while REG-32 is pending
Click to view / Download
Date : 21/02/2026
GSTN Advisory on Advisory on Interest Collection and Related Enhancements in GSTR-3B, Dated 19th
February 2026
In continuation of the advisory dated 30th January 2026 issued on the GST Portal, an important update has been provided regarding ITC utilisation.
From the February 2026 tax period onwards, taxpayers can utilise CGST or SGST Input Tax Credit (ITC) for payment of IGST liability, in any order, after fully exhausting IGST credit
Click to view / Download
Date : 19/02/2026
Finance Bill 2026, Dated 1st
February 2026
The Finance Bill 2026 was introduced in the Lok Sabha on 1 February 2026 to implement the government’s financial proposals for the 2026–27 fiscal year.
It outlines changes to direct and indirect tax laws, including income-tax rates, surcharge and cess provisions, and amendments affecting GST, customs, securities transaction tax and compliance rules.
Click to view / Download
Date : 02/02/2026
GSTN Advisory on Interest Collection and Related Enhancements in GSTR-3B, Dated 30th
January 2026
Few enhancements have been made in filing of GSTR-3B
Interest will now be calculated after giving benefit of the minimum cash balance available in Electronic Cash Ledger from due date till tax payment, as per Rule 88B(1).
Interest will be auto-populated and non-editable
GST Portal will auto-populate tax liability pertaining to previous periods but paid in current period, based on document dates in GSTR-1 / GSTR-1A / IFF.
After full utilization of IGST ITC, remaining IGST liability can be paid using CGST and SGST ITC in any order
For cancelled registrations, interest on delayed filing of the last GSTR-3B will be levied and collected via GSTR-10 (Final Return).
The detailed advisory through the link provided below.
Click to view - GSTN Advisory on Interest Collection and Related Enhancements in GSTR-3B
Click to view / Download
Date : 31/01/2026
GSTN Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST, Dated 23rd
January 2026
The advisory clarifies the correct method of reporting taxable value and tax liability for RSP-based valuation goods in e-Invoice, e-Way Bill and GSTR-1 / GSTR-1A / IFF
Taxpayers dealing in notified tobacco products must carefully follow the prescribed reporting mechanism to avoid validation errors and ensure accurate GST discharge.
The detailed advisory through the link provided below.
Click to view -Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST
Click to view / Download
Date : 24/01/2026
GSTN Advisory on Filing Opt-In Declaration for Specified Premises, 2025, Dated 4th
January 2026
As per Notification No. 05/2025 – Central Tax (Rate) dated 16.01.2025, declarations for declaring hotel accommodation premises as “Specified Premises” are now enabled electronically on the GST Portal.
Applicants for new GST registration intending to declare premises as specified premises. Not applicable to composition taxpayers, TDS/TCS, SEZ units/developers, casual taxpayers, or cancelled registrations.
Annexure VII: File between 1st Jan – 31st Mar of the preceding financial year.
Annexure VIII: File within 15 days of ARN generation for new registrations.
Suspended taxpayers can file; cancelled taxpayers cannot file
For FY 2025–26, declarations were manual; for FY 2026–27, they must be filed electronically between 1st Jan – 31st Mar 2026.
Click to view / Download
Date : 06/01/2026
CGST Notification , Dated 31st
December 2025
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Notification No. |
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19/2025-Central Tax |
31/12/2025 |
Amends Notification No. 49/2023–Central Tax, dated 29-09-2023, a new clause (iv) is inserted prescribing valuation based on Retail Sale Price (RSP) for specified goods, like tobacco, pan masala, and nicotine products. This notification shall come into force on the 1st day of February 2026.
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20/2025-Central Tax |
31/12/2025 |
Introduces Central Goods and Services Tax (Fifth Amendment) Rules, 2025 Effective from 1st February 2026. A new Rule 31D is inserted to prescribe RSP-based valuation for specified goods and Rule 86B Proviso clause (f) inserted.
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Click to view / Download
Date : 02/01/2026
CGST Notification 19/2025 Central Tax (Rate), Dated 31st
December 2025
This notification restructures GST rates on tobacco and related products, mainly to- Increase tax burden on tobacco and nicotine products and Remove the 14% slab entirely. From 1 February 2026, most tobacco products will attract 20% GST, while biris will be taxed at 9%.
Click to view / Download
Date : 02/01/2026
IGST Notification 19/2025 Integrated Tax (Rate), Dated 31st
December 2025
Amends Notification No. 9/2025 – Integrated Tax (Rate) dated 17-09-2025, Effective from 1st February 2026. It clarifies most tobacco products will attract 40% IGST, while biris will be taxed at 18%
Click to view / Download
Date : 02/01/2026
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