GST, GSTN Advisory Dated 21/02/2026 – Facility for Withdrawal from Rule 14A
CGST Rule 14A (effective Nov 1, 2025) provides a voluntary, simplified, and fast-track GST registration process for small taxpayers with […]
GST, GSTN Advisory
GSTN Advisory
GST, GSTN Advisory
GST, GSTN Advisory Dated 30/01/2026 – Interest Collection and Related Enhancements in GSTR-3B
The advisory relates to interest computation, tax liability reporting, and input tax credit utilization. The key change is the revised
GST, GSTN Advisory
GST, GSTN Advisory Dated 23/01/2026 – Retail Sale Price (RSP) based valuation of notified Tobacco Goods
Under Notifications 19/2025 and 20/2025, valuation for specified tobacco and related products is no longer linked to actual transaction value
GST, GSTN Advisory
GST, GSTN Advisory Dated 29/12/2025 – Filing Opt-In Declaration for Specified Premises
The GSTN advisory informs that opt-in declarations for declaring hotel accommodation premises as ‘specified premises’, under notification 05/2025 (Rate), are
GST, GSTN Advisory
GST, GSTN Advisory & FAQ Dated 29/12/2025 – Electronic Credit Reversal and Re-claimed Statement & RCM Liability/ITC Statement
The advisory clarifies the operation and upcoming validations for the Electronic Credit Reversal and Re-claimed Statement (ITC Reclaim Ledger) and
GST, GSTN Advisory
GST, GSTN Advisory Dated 17/12/2025 – Consolidated FAQs on GSTR 9/9C for FY 2024-25
GSTN has released consolidated FAQs, consolidating clarifications issued in October and December 2025. The FAQs explain system enablement of annual
GST, GSTN Advisory
GST, GSTN Advisory Dated 04/12/2025 – FAQs on Annual Return GSTR -9/9C for FY 2024-25
Advisory, FAQs on Annual Return GSTR -9/9C for FY 2024-25: Additional list of Frequently Asked Question (FAQs) along with the response
GST, GSTN Advisory
GST, GSTN Advisory Dated 05/12/2025 – Reporting of values in Table 3.2 of GSTR-3B
The advisory clarifies regarding reporting values in Table 3.2 of Form GSTR-3B, relating to inter-state supplies made to unregistered persons,
GST, GSTN Advisory
GST, GSTN Advisory Dated 05/12/2025 – Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details
Taxpayers, other than those registered under TCS, TDS, or on a suo motu basis, must provide their bank account details
GST, GSTN Advisory
GST, GSTN Advisory Dated 20/11/2025 – Furnishing of Bank Account Details as per Rule 10A
The Rule 10A, mandate taxpayers, excluding those registered under TCS, TDS, or suo moto registrations, to furnish their bank account