GSTN Asks Taxpayers To Seek Rectification Where Adjudication Order Reflects NIL Demand Due To Portal Glitch

The Goods and Services Tax Network (GSTN) has advised taxpayers to approach adjudicating authorities for issuance of a rectification order in cases where they are unable to file appeals on the GST portal due to a “NIL” demand reflected in adjudication orders. In an advisory dated April 3, 2026, GSTN noted that taxpayers are facing difficulties in filing appeals in such cases despite underlying disputes on tax liability. The issue arises where taxpayers have made payments towards tax, interest,...

No Pre-Deposit For Revenue In GSTAT Appeals; Principal Bench Issues Instructions For Filing Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench has clarified that appeals filed by the Revenue will not require payment of pre-deposit or court fee while issuing instructions on the documents that must accompany appeals filed before the Tribunal under Section 112 of the Central Goods and Services Tax Act. In instructions dated March 10, 2025, the tribunal stated that appeals filed through Form APL-05 (appeal filed by Revenue) must include soft copies of the Show Cause...

GSTN Activates Withdrawal Facility For Small Taxpayers To Opt Out Of Simplified Registration Option

As of 21 February 2026, the Goods and Services Tax Network (GSTN) has activated the facility to file Form GST REG-32 for taxpayers who wish to opt out of registration under Rule 14A of the Central Goods and Services Tax (CGST) Rules.To mitigate compliance burdens, as part of the 'Next Generation GST Reforms', a Simplified GST Registration Scheme for Small and Low-Risk Businesses under Rule 14A was introduced in 2025.Rule 14A provides a simplified registration option for small and low-risk...

No GST Dues Pending For Release To States, Centre's Response Informs Lok Sabha

In a written response to the Lok Sabha, Minister of State for Finance Shri Pankaj Chaudhary clarified that the government has released Rs. 2,01,195 crore of GST compensation to States and Union Territories for the period 1 July 2017 to 30 June 2022. He further confirmed that no GST dues are currently pending for release to the States, except for Arunachal Pradesh and Manipur, where final payments remain on hold due to the non-receipt of the required Accountant General (AG) certificates. The...

Changes In Interest Calculation For GST Monthly Return From January 2026; GSTN Issues Advisory

The Goods and Services Tax Network (GSTN) has issued an advisory setting out changes to interest computation and related system features in the monthly return GSTR-3B (GST). The changes will apply from the January 2026 tax period onwards. From January 2026, interest shown in Table 5.1 of GSTR-3B (GST) will be calculated after adjusting the minimum cash balance available in the Electronic Cash Ledger from the due date of filing until the date of tax payment. The change follows the proviso to...

Finance Bill, 2026 Proposes Enabling GST Appellate Tribunal To Hear Advance Ruling Appeals

The Finance Bill, 2026, proposes a change in the GST appellate framework that will allow the Goods and Services Tax Appellate Tribunal to hear a limited category of advance ruling appeals. GSTAT will continue to function as the appellate forum for regular GST disputes such as classification, valuation, and input tax credit. The proposed change does not alter this role. Under the GST law, advance rulings are issued by state-level Authorities for Advance Rulings. Appeals lie before the...

Finance Bill 2026 Proposes GST Relief For Intermediaries By Treating Services To Overseas Clients As Exports

The Finance Bill, 2026, proposes a key change in the GST treatment of certain cross-border services, especially those provided by Indian intermediaries to overseas clients. Under the current GST regime, the place of supply for cross-border services is governed by Section 13 of the Integrated Goods and Services Tax (IGST) Act, 2017. This section applies when either the supplier or the recipient of a service is located outside India. At present, Section 13(8)(b) of the IGST Act lays down a...

GSTN Issues Advisory On RSP-Based Valuation For Tobacco Products

Ahead of the rollout of the Retail Sale Price (RSP)–based valuation mechanism from 1 February 2026, the Goods and Services Tax Network (GSTN) has issued an advisory for taxpayers.The advisory provides guidance on reporting taxable value and tax liability under the RSP-based valuation in e-invoices, e-way bills, GSTR-1, GSTR-1A, and the Invoice Furnishing Facility (IFF).As part of the RSP-based system, GST on notified tobacco products has been computed at 40% and the taxable value will now be...

Hotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTN

The Goods and Services Tax Network has enabled online filing of opt-in declarations for hotel accommodation service providers to declare their properties as “specified premises” on the GST Portal. This shifts the process from manual filing before jurisdictional officers to an electronic system on the portal. The facility follows Notification No. 05/2025 Central Tax (Rate) and is available from January 1, 2026. “Specified premises” is a classification used to determine the GST treatment of...

Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues Advisory

The Goods and Services Tax Network (GSTN) has announced that taxpayers will soon be barred from filing Goods and Services Tax (GST) Return GSTR-3B if they attempt to claim or reclaim input tax credit (ITC) in excess of the balance available in the relevant electronic ledgers. In the advisory issued on December 29, 2025, GSTN stated that negative balances and excess ITC availment will no longer be permitted in the Electronic Credit Reversal and Re-claimed Statement (ITC Reclaim Ledger)...

GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration

The Goods and Services Tax Network (GSTN) has informed that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. In an advisory dated December 05, 2025, GSTN stated that in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. GST Portal provides a pre-filled...

GSTN Issues Advisory On How To Add Valid Bank Account Details On GST Portal

The Goods and Services Network (GSTN) has issued advisory on furnishing bank account details to avoid suspension of their GST Registration and disruption of business activities. As changes with respect to Rule 10A will be implemented on the GST Portal soon, GSTN clarified that taxpayers who have not yet furnished the bank account details till date to do so at the earliest. As per Rule 10A, taxpayers are required to furnish valid bank account details within a period of 30 days from the...