GSTN Clarification on Mandatory “Ship-to GSTIN” & E-Way Bill Enhancements GSTN has issued a further clarification regarding the upcoming e-Way Bill changes that are scheduled to be implemented from 1 August 2026. Mandatory “Ship-to GSTIN” in Bill-to/Ship-to Transactions : In all Bill-to/Ship-to transactions, the Ship-to GSTIN field must be mandatorily populated while generating the e-Way … Read more

GSTN Extends Ship-To GSTIN and E-Way Bill Closure Implementation to 1 August 2026 GST Advisory has been issued on GSTN Extends Ship-To GSTIN and E-Way Bill Closure Implementation to 1 August 2026.GSTN has extended the implementation date for two important E-Way Bill system changes from 15th June 2026 to 1st August 2026. These changes are: … Read more

E-way Bill Portal Updates  GST Advisory has been issued on E-way Bill Portal Updates on 21-05-2026.The GST Department is planning to make the E-Way Bill system more accurate and transparent by introducing two new changes in the EWB portal: 1. Mandatory “Ship-To GSTIN” in Bill-To Ship-To Transactions Currently, in many transactions: Invoice is raised to … Read more

GSTN has introduced a standardized Annexure-B Offline Utility on the portal. Earlier, while filing GST refund applications for accumulated Input Tax Credit (ITC), taxpayers were required to upload Annexure-B in PDF format as supporting documents. Now, to make the refund process more automated and to allow system-based verification of invoices and other details, GSTN has … Read more

GST IMS Offline Tool: Simplifying Invoice Actions GST Advisory has been issued for GST IMS Offline Tool to Simplifying Invoice Actions.The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including … Read more

Editable Pre-Deposit in APL-01 : GST Appeal Update The GST Advisory has been issued for Editable Pre-Deposit in APL-01 on 10-04-2026.Earlier, while filing an appeal in APL-01, the GST portal automatically fixed the pre-deposit at 10% (as per Section 107(6)) and you could not change it. This created problems in cases like: You had already … Read more

GST Advisory on Nil Demand – Appeal Block Issue  GST Advisory on Nil Demand – Appeal Block issue has been issued on 04-04-2026.It has been observed that in certain cases, taxpayers face difficulty in filing appeals on the GST portal where the demand order reflects a “NIL” demand, despite the existence of a dispute regarding … Read more

GSTR 3B Advisory: Confirm Tax Liability Breakup Before Filing GSTR-3B CBIC has issued GSTR 3B Advisory related to Confirm Tax Liability Breakup Before Filing GSTR-3B. If you are paying GST for an old period (previous month/year) in the current GSTR-3B, then Interest is applicable (Section 50).Govt wants to track such delayed payments separately. What is … Read more

GST Appeal Pre-Deposit : Linking DRC-03 Payment thorugh DRC-03A GST Advisory has been issued on GST Appeal Pre-Deposit related to Linking DRC-03 Payments through DRC-03A.Taxpayers sometimes make voluntary payments during investigation through Form GST DRC-03. Later, when filing an appeal against a demand order (e.g., DRC-07), the GST portal still asks them to pay the … Read more