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View Archives >Advisory regarding confirmation of "Tax Liability Breakup, As Applicable" in GSTR-3B-reg
In terms of the provisions of Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, interest is payable where the tax liability pertaining to a previous tax period is discharged in a subsequent tax period. Accordingly, the tab "Tax Liability Breakup, As Applicable" in Form GSTR-3B is meant to capture the tax liability relating to supplies of previous periods which are being reported and discharged in the current ta...
Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority
Please click on the link below to view the Advisory on the Payment of pre-deposit while filing of appeal before First AppellateAuthority. https://tutorial.gst.gov.in/downloads/news/final_advisory_for_payment_of_pre_deposit_through_dtc_03.pdf Thanks, Team GSTN
Gross and Net GST revenue collections for the month of Feb, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_website_feb_2026_01032026.pdf Thanks, Team GSTN
Facility for Withdrawal from Rule 14A
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 Who can apply • Active Taxpayers who are registered under Rule 14A may apply for OPT OUT in accordance with the provisions of the law. 2 How to apply on the GST Portal • After login, navigate to Services -> Registration -> Application for...
Attention : Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B
In continuation to the advisory posted on the GST Portal on 30th January, 2026 on the above subject, it is hereby informed that the functionality to utilise COST of CGST ITC for payment of IGST liability, in any order of payment after complete exhaustion of IGST Credit (ref point no 3 of the advisory), shall be available from February-2026 period. For detailed advisory posted earlier, kindly refer to the below link...