GSTN Advisory on Opt-In Declaration for Specified Premises (2026-27)
GSTN enables online filing of opt-in declaration for specified premises under GST. Know eligibility, annexures, timelines, and filing process for hotel accommodation services.
Tag: GSTN
Amend GSTR-3B Table 3.2 (Non-Editable) via GSTR-1A: GSTN
From November 2025, Table 3.2 in GSTR-3B will be auto-populated and non-editable. Learn how to amend values using GSTR-1A and ensure accurate GST filing.
GSTR-9/9C: GSTN FAQs Clarify RCM, ITC Reversal, Reporting
GSTN FAQs on GSTR-9/9C reporting to clarify how to handle RCM payments, ITC reversals, previous year adjustments, avoid mismatches in GST annual returns.
GST Filing Deadline Alert: No Returns After 3 Years Starting November 2025
GSTN announces a major update under Finance Act 2023. From November 1, 2025, GST returns older than three years cannot be filed on the GST portal. Learn which returns …
GSTN Advisory: Import of Goods Section Added to IMS on GST Portal (Oct 30, 2025)
GSTN introduces a new Import of Goods section in the Invoice Management System (IMS) on the GST portal. Learn how this update impacts taxpayers and GSTR-2B generation.
GSTN Explains Key Aspects of Annual GSTR 9/9C Filing (FY 2024-25)
GSTN explains key aspects of Annual GSTR 9/9C Filing for FY 2024-25 through a set of 24 FAQs. Common doubts on auto-population rules, ITC adjustments and reporting requirements clarified.
GSTN FAQs on Filing of Annual GSTR-9 and 9C for FY 2024-25
Summary of GSTN FAQs for taxpayers to help file GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for the financial year 2024-25.
GSTN Advisory/FAQs: Declaring GSTR-3B Table 3.2 Figures
GSTN has issued an Advisory dated 11th April 2025 regarding FAQs on figures to be reported/declared in Table 3.2 of GSTR-3B.
Invoice Numbers for IRN Generation to be Case-Insensitive: GSTN
Effective June 1, 2025, the GST Invoice Reporting Portal (IRP) will treat invoice numbers as case-insensitive for IRN generation, converting them to uppercase.
Waiver Applications (SPL-01/SPL-02) and Deadlines: GSTN Advisory
GSTN Advisory clarifies issue in filing applications (SPL 01/SPL 02) under waiver scheme and deadlines for compliance by taxpayers.