With effect from 1st August 2026, Ship-to GSTIN will become conditionally mandatory where e-Way Bill generation is required in Bill-to/Ship-to transactions, […]
The major change is the mandatory capture of “Ship-To GSTIN” in Bill-To/Ship-To transactions during EWB generation. In cases where the
A standardized Annexure-B Offline Utility has been introduced in Excel format for refund applications involving accumulated Input Tax Credit (ITC)
The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers
The advisory relates to incorrect system calculated interest auto-populated in Table 5.1 of GSTR-3B for February 2026 period due to
While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance
The GSTN has issued a clarification addressing difficulties faced by taxpayers in filing appeals on the GST portal where adjudication
The interest is payable under section 50, when tax liability of a previous tax period is discharged in a subsequent
The taxpayers sometimes voluntarily pay amounts during investigation stage using Form GST DRC-03. Later, when filing an appeal against a
The interest computation in GSTR-3B Table 5.1 has been revised in line with the CGST Rules, allowing deduction of the
