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

REG-32 Withdrawal Facility under Rule 14A Enabled GST Advisory has been issued for REG-32 Withdrawal Facility under Rule 14A Enabled. GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from the option availed under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal. 1. … Read more

Cross Utilisation of ITC Live from February 2026 GST Advisory on Cross Utilisation of ITC Live from February 2026 has been issued on 19-02-2026. Earlier GST Advisory dated 30-01-2026 had stated that the functionality would be effective from the January 2026 tax period on the GST portal. The implementation has now been deferred and will … Read more

GST Advisory on Interest Collection and Related Enhancements in GSTR-3B The CBIC has issued GST Advisory on Interest Collection and Related Enhancements in GSTR-3B. It says from the tax period January 2026 onwards, the GST portal has introduced certain changes/improvements in the process of filing GSTR-3B. These enhancements may relate to new validations, reporting format, … Read more

GST Advisory on RSP Based Valuation of Notified Tobacco Goods Under GST The GST Advisory on RSP Based Valuation of Notified Tobacco Goods Under GST is regarding guidance on how taxpayers must correctly report taxable value and GST liability when goods are taxed on RSP basis instead of Transaction Value. This Guidance applies uniformly for … Read more