In May 2026, the Ministry of Finance notified that the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) will now function as the National Appellate Authority for Advance Ruling. This is a structural milestone in India's GST litigation framework. For the first time, businesses and professionals have a unified, national-level forum to resolve conflicting Advance Rulings passed by different state-level Appellate Authorities for Advance Ruling. What is an

GSTN has issued a new advisory outlining important changes to the e-Invoice and e-Way Bill API systems, effective from August 1, 2026. The most significant change: when Ship-to information is present in a B2B invoice, the Ship-to GSTIN becomes mandatory. This affects businesses involved in bill-to ship-to transactions where goods are delivered to a location different from the billing address. What is a Bill-to Ship-to Transaction? In a bill-to ship-to arrangement, Company A b

From January 1, 2026, the GST portal permanently blocks filing of returns older than three years from their due date. This is not a soft warning or a deferral. Once a period crosses the three-year line, it is blocked forever. Any unreported tax or unclaimed ITC for that period is gone — while exposure to demand and penalty under Section 73 or 74 of the CGST Act remains. Which Returns Are Affected? The three-year filing bar applies to GSTR-1, GSTR-3B, GSTR-4 (composition schem

From April 1, 2026, the Invoice Management System on the GST portal is no longer optional. Every regular GST-registered taxpayer who files GSTR-3B must now use IMS to manage inward supplies before filing. If you have been ignoring the IMS tab on the GST portal, that approach will now cost you money. What is the Invoice Management System? IMS is a system on the GST portal where supplier invoices, debit notes, and credit notes appear before flowing into your GSTR-2B. You have t

From July 2025, the GST Network made a change that every business owner and accountant must understand: the outward liability fields in GSTR-3B are now hard-locked. This means you can no longer manually edit the tax liability figures in your GSTR-3B return. The portal pulls the numbers directly from your GSTR-1 or IFF filing, and those numbers are final. What Changed and When Until June 2025, GSTR-3B was an editable summary return. You could adjust the auto-populated values b

Reverse Charge Mechanism catches thousands of businesses by surprise every year. If you use GTA transport, legal services, or buy from unregistered dealers — you may owe GST even if your supplier didn't charge you any.

Works contract GST is one of the most misunderstood areas of GST. The 12 percent vs 18 percent confusion, blocked ITC on immovable property, and TDS deduction rules trip up contractors and builders every year.

Rule 86B restricts high-turnover businesses from paying their entire GST liability through ITC. Find out who it applies to, the exceptions, and how to plan your cash flow around it.

Confused about whether you need GSTR-9, GSTR-9C, or both? Here is a simple breakdown of who files what, the turnover thresholds, deadlines, and common mistakes that attract notices.

Getting a GST notice because your supplier cancelled their registration or stopped filing returns? You are not alone. Here is what Section 16(2)(c) actually says, when ITC gets blocked, and exactly how to protect your business.

Pending late fees from FY 2017-18 to FY 2022-23 can be waived under the latest GST amnesty scheme. Know the eligibility, deadlines, and procedure.

DRC-01 is a formal GST demand notice. A wrong or no response can result in adjudication against you. Here is exactly how to respond within 30 days.

Section 17(5) blocks ITC on certain goods and services. Claiming blocked ITC invites demand with interest and penalty. Know what you cannot claim.

GSTR-9 is mandatory for all regular GST taxpayers above ₹2 crore turnover. Filing incorrectly can trigger demand notices. Here is a complete guide.

Section 16(4) puts a strict deadline on ITC claims. Missing it means losing the credit permanently — no appeal, no waiver. Check your books now.

Reverse Charge Mechanism (RCM) liability is a common audit finding. Know which services attract RCM, how to calculate it, and how to pay correctly.

If you supply both taxable and exempt goods/services, Rule 42 and Rule 43 compel you to reverse a portion of ITC. Here is how to calculate it correctly.

Received an ASMT-10 notice under Section 61? Don't ignore it. Here is the exact format to reply, legal grounds to cite, and documents to attach.

GSTR-2B mismatch is the most common GST notice trigger. Understand why mismatches happen and how to fix them before the department acts.

New Section 74A replaces Sections 73 and 74 for FY 2024-25 onwards. Know the monetary limits, proper officer jurisdiction, and how to respond.