GST
Hotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTN
The Goods and Services Tax Network has enabled online filing of opt-in declarations for hotel accommodation service providers to declare their properties as “specified premises” on the GST Portal. This shifts the process from manual filing before jurisdictional officers to an electronic system on the portal. The facility follows Notification No. 05/2025 Central Tax (Rate) and is available from January 1, 2026. “Specified premises” is a classification used to determine the GST treatment of...
Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues Advisory
The Goods and Services Tax Network (GSTN) has announced that taxpayers will soon be barred from filing Goods and Services Tax (GST) Return GSTR-3B if they attempt to claim or reclaim input tax credit (ITC) in excess of the balance available in the relevant electronic ledgers. In the advisory issued on December 29, 2025, GSTN stated that negative balances and excess ITC availment will no longer be permitted in the Electronic Credit Reversal and Re-claimed Statement (ITC Reclaim Ledger)...
GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration
The Goods and Services Tax Network (GSTN) has informed that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. In an advisory dated December 05, 2025, GSTN stated that in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. GST Portal provides a pre-filled...
GSTN Issues Advisory On How To Add Valid Bank Account Details On GST Portal
The Goods and Services Network (GSTN) has issued advisory on furnishing bank account details to avoid suspension of their GST Registration and disruption of business activities. As changes with respect to Rule 10A will be implemented on the GST Portal soon, GSTN clarified that taxpayers who have not yet furnished the bank account details till date to do so at the earliest. As per Rule 10A, taxpayers are required to furnish valid bank account details within a period of 30 days from the...
GSTN Issues Advisory On Enhanced E-Invoicing Initiatives And Launches Enhanced E-Invoice Portal
The Goods and Service Tax Networks (GSTN) have issued an advisory on enhanced e-invoicing initiatives and launched an enhanced e-invoice portal.The GSTN, on occasion of one year of successful going live with the additional five new IRP portals, the e-invoice master information portal, and the e-invoice QR Code Verifier app, announced the launch of the revamped e-invoice master information portal, https://einvoice.gst.gov.in. This enhancement is part of an ongoing effort to further improve...
GSTN Issues Advisory On Payment Through Credit Card/Debit Card And UPI
The Goods and Service Tax Network (GSTN) has issued an advisory on payment through a credit card (CC) or debit card (DC) and the Unified Payments Interface (UPI).To facilitate payment through a credit card (CC) or debit card (DC) and the Unified Payments Interface (UPI), two new facilities of payment have now been provided under e-payment in addition to net banking.Payment through CC/DC/UPI can be made through Kotak Mahindra Bank, irrespective of the CC/DC issued by any Indian bank. Other banks...
GSTN Issues Advisory On Payment Through Credit Card/Debit Card And UPI
The Goods and Service Tax Network (GSTN) has issued an advisory on payment through a credit card (CC) or debit card (DC) and the Unified Payments Interface (UPI).To facilitate payment through a credit card (CC) or debit card (DC) and the Unified Payments Interface (UPI), two new facilities of payment have now been provided under e-payment in addition to net banking.Payment through CC/DC/UPI can be made through Kotak Mahindra Bank, irrespective of the CC/DC issued by any Indian bank. Other banks...
GSTN Issues Advisory On Compliance Pertaining To Difference In ITC Available In GSTR-2B & ITC Claimed In GSTR-R3B
The Goods and Service Tax Network (GSTN) has issued the advisory in respect of introduction of compliance pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B).The Government inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B. The functionality has now started operating on the GST portal.The system now compares the ITC available as per GSTR-2B/2BQ with...
GSTN Introduces Electronic Credit Reversal And Reclaimed Statement
The Goods and Service Tax Network (GSTN) has introduced the Electronic Credit Reversal and Reclaimed Statement.The government introduced certain changes in Table 4 of Form GSTR-3B so as to enable the taxpayers to report correct information regarding ITC availed, ITC reversal, ITC reclaimed, and ineligible ITC. The re-claimable ITC earlier reversed in Table 4(B)2 may be subsequently claimed in Table 4(A)5 on fulfilment of the necessary conditions. The reclaimed ITC in Table 4(A)5 also needs to be...
GSTN Notifies Advisory On GST Registration Application Marked For Biometric-Based Aadhaar Authentication
The Goods and Service Tax Network (GSTN) has notified the advisory for applicants where a GST registration application is marked for Biometric-based Aadhaar Authentication.Rule 8 of CGST Rules has been amended to provide that those applicants who had opted for authentication of their Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photographs of the applicant.Pilot implementation...
GSTN Launches Reward Scheme, “Mera Bill Mera Adhikar” Mobile App
The Goods and Service Tax Network (GSTN) has notified the GST reward scheme, the “Mera Bill Mera Adhikar” mobile app.This plan aims to promote the custom of consumers requesting receipts and invoices for all purchases. The scheme's goal is to shift people's cultural and behavioural perceptions of asking for a bill as a right and entitlement.This scheme will be implemented from 1st September 2023 initially in the States of Gujarat, Assam, Haryana and UTs of Puducherry and Daman & Diu and...
GSTN Introduces New Functionality Of E-Invoice Exemption Declaration Functionality For Business Facilitation
The Goods and Service Tax Network (GSTN) has introduced the new functionality of e-invoice exemption declaration for business facilitation.The functionality is specifically designed for taxpayers who are by default enabled for e-invoicing but are exempt from implementing it under the CGST (Central Goods and Services Tax) Rules.The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal.The functionality is applicable to taxpayers who are exempt from...