GST Portal Updates of February 2026

GST Portal Updates of February 2026 introduce  three important changes aimed at improving compliance and ease of use of taxpayers.

1. Unbarring GST Returns
2. Notices & Order tab
3. LUT of 2026-27.

Let us examine these changes one by one.

1. Unbarring GST Returns : Earlier, if a GST-registered person did not file GST returns for three continuous years, the GST portal blocked further filing of returns. Now, GSTN has introduced an online facility to remove this blockage.

What this means in simple words:

1. If your GST returns are blocked due to long non-filing, you can apply online to reopen them
2. The application is available on the GST portal under: Services → Returns → Application for Unbarring Returns
3. You must clearly explain the reason why returns were not filed
4. The request goes to your Jurisdictional GST Officer
5. If the officer is satisfied, they will approve the request
6. After approval, the blocked GST returns will be unlocked, and you can file them normally

This facility allows genuine taxpayers to request reopening of blocked GST returns through an online process, instead of approaching the department manually.

2. Notices & Orders Tab:

Earlier, notices and orders issued on the GST portal were shown under two separate tabs:

• Notices and Orders
• Additional Notices & Orders

Now, GSTN has merged both tabs into a single tab.

What has changed:

• All notices and orders issued under any GST module will now appear only in one place
• The separate “Additional Notices & Orders” tab has been removed
• Taxpayers no longer need to check multiple tabs

Where to view now: Dashboard → Services → User Services → View Notices and Orders

All GST notices and orders are now available in one consolidated section, making tracking and compliance easier and more transparent.

3. LUT of 2026-27.

GSTN has enabled the facility to file Letter of Undertaking (LUT) for FY 2026–27 on the GST portal.An LUT is a declaration furnished by a registered person to supply goods or services without payment of IGST, subject to prescribed conditions.

LUT is required for:

• Export of goods or services, and
• Supply of goods or services to SEZ units or SEZ developers without payment of IGST.

It is advisable to file the LUT on or before 31-03-2026 to ensure uninterrupted exports or SEZ supplies during FY 2026–27.