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Last successful source check: 2026-11-06 16:00:14 UTC · Scheduled hourly, not instant.
E-Way Bill2026-11-04Revision in E-Way Bill and Consolidated E-Way Bill Numbering Formats w.e.f. 1 January 2027
It is hereby informed that, in view of the substantial volume of E-Way Bills generated, the existing numbering capacity is expected to be exhausted. Accordingly, the following revisions in the numbering formats are proposed with effect from 1 January 2027 Document Type Existing Format Proposed Format E-Way Bill Number 12 digits 14 digits Consolidated E-Way Bill Number 10 digits 11 digits All stakeholders, including taxpayers, GSPs, ERP/software providers and API integrators, are advised to make necessary modifications to their applications, APIs, database schemas and validation rules to accommodate the revised numbering formats. The changes will be released in the Sandbox environment shortly for testing, and the relevant details will be published on the E-Way Bill Portal. Stakeholders are requested to ensure system readiness well before 1 January 2027 to facilitate a seamless transition and avoid any disruption to E-Way Bill-related operations. Thanking you, Team GSTN
Read on the GST Portal →Registration2026-11-01Advisory on Key Changes in the GST Registration Amendment Process
Vide Notification No. 05/2026-Central Tax Dated:26.10.2026, Rule 21 of Central Goods and Services Tax Rules, 2017, the provisions relating to amendment of registration under Rule 19 of the CGST Rules, 2017 have been substituted. The corresponding changes have been implemented on the GST portal. 1. Amendment of Principal Place of Business In case of amendment relating to the Principal Place of Business (PPOB), the application will continue to be examined by the Proper Officer in accordance with Rule 19 of Central Goods and Services Tax Rules, 2017. 2. Amendment of other registration particulars For any other changes such as changes relating to the legal name of the business and addition, deletion or retirement of partners, directors, Karta etc., Additional Place of Business, and other amendments relating to particulars of FORM REG-01 other than the Principal Place of Business, the certificate of registration shall stand amended upon submission and online validation. Online verification of the mobile number and email address of the Primary Authorised Signatory and one selected Promoter/Partner/Director/Karta/Member/Trustee, etc., is mandatory. The said online verification of the mobile number and email address (OTP verification), can be done through the Common Portal using the following link:https://services.gst.gov.in/services/otpVerification which can also be accessed through: Services->Registration->OTP verification of GSTIN. A period of 3 days from the date of submission of the application will be provided for completing the prescribed OTP verification. If verification is not completed successfully within this period, the Application Reference Number (ARN) will not be generated. PAN, Director Identification Number (DIN) and Corporate Identification Number (CIN), wherever applicable, shall be validated online by the system. The ARN will be generated after successful completion of the required validations. The amended Registration Certificate shall be made available to the registered person on the common portal, wherever applicable, upon successful completion of the prescribed online verification and validations. Taxpayers are advised to furnish accurate particulars and upload the relevant supporting documents while submitting FORM GST REG-14. They should also ensure successful completion of the prescribed online verification, wherever applicable. Thanking you, Team GSTN
Read on the GST Portal →Registration2026-11-01Advisory on Enhancements Related to Composition Levy Functionality under GST
Some changes have been introduced on the GST portal for taxpayers registered under or opting for, the Composition Scheme. These changes will apply to applications filed through Form REG-01, CMP-02, CMP-04 and REG-14. Introduction of New Composition Category A new category has been introduced for composition taxpayers:“Person eligible for composition levy under Section 10(2A)” Accordingly, taxpayers will now have the following options related to composition scheme: Option A (Existing categories – multiple selections allowed) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II Any other supplier eligible for composition levy falling in Section 10(1) Option B (New category – single selection) Person eligible for composition levy under Section 10(2A) Taxpayers can select either Option A categories or Option B category. But both the options cannot be selected together. Facility to Change Composition Category through REG-14 A new functionality has been introduced to enable composition taxpayers to change/update their category through Amendment application (REG-14). Taxpayers must ensure that the selected category is correctly updated across all GSTINs linked to the same PAN. Thanking you, Team GSTN
Read on the GST Portal →Registration2026-11-01TDS Registration Advisory for Dealers in Scrap and Other Notified Goods
The Government, vide Notification No. 25/2024-Central Tax dated 9 October 2024, had introduced TDS compliance requirements under Section 51 of the CGST Act, 2017, for businesses dealing in metal scrap. Accordingly, GSTN had earlier issued an advisory Dated:22.10.2024 regarding TDS registration. Subsequently vide Notification No. 07/2026-Central Tax, Dated: 27th October 2026, the following categories of goods have also been notified under Tax Deducted at Source (TDS) provisions, in addition to metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975): Used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); Waste and scrap of plastics falling under heading 3915 of the said First Schedule; Waste and scrap of tyres falling under heading 4004 of the said First Schedule; Electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule. Taxpayers engaged in the above categories are also required to select “Others” under the “Constitution of Business” section in Part B of Table 2 of Form GST REG-07. Upon selecting this option, a text box will appear in which the taxpayer must specify the relevant category (e.g. Used Cooking oil Dealers, Waste and Scrap of plastics Dealers, Waste and scrap of tyres Dealers, Electrical and electronics waste and scrap Dealers). After specifying the relevant category, taxpayers must complete the remaining details in Form GST REG-07 and submit the application Thanking you, Team GSTN
Read on the GST Portal →Registration2026-11-01Advisory on Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017
Pursuant to Notification No. 05/2026-Central Tax dated 26.10.2026, GSTN has introduced a facility on the GST Portal to enable eligible suppliers selling goods through e-Commerce Operators (ECOs) that collect tax at source under Section 52 of the CGST Act, 2017, to obtain registration under the Simplified Registration Scheme in terms of Rule 14B of the CGST Rules, 2017. Under this scheme, eligible taxpayers can obtain GST registration in a State/Union Territory where they do not have a physical place of business by utilising approved warehouse addresses of e-Commerce Operators as their Principal Place of Business (PPoB) and Additional Place(s) of Business (APoB), subject to the prescribed conditions. (A) Eligibility conditions: Taxpayers intending to opt for registration under Rule 14B should ensure that they fulfil the following conditions: The application shall be submitted in a State or Union territory where the taxpayer has neither a physical presence nor an active regular registration. An application shall be applicable only in respect of jurisdictions other than those falling under the Other Territory category. A single registration under the regular taxpayer category (through FORM GST REG-01 excluding composition taxpayer, ISD, SEZ Developer, SEZ Unit and casual taxpayer) shall be permitted in a State or Union territory against a single PAN under Rule 14B. The taxpayer must have at least one regular and active GST registration under the same PAN in another State/UT (hereinafter referred to as the Home State GSTIN). The Home State GSTIN must not be registered under Rule 14A or Rule 9A or belong to State Code 97. However, a taxpayer who has obtained registration under Rule 14A may withdraw from the said scheme and subsequently apply for registration under Rule 14B. An application shall be permitted only where no proceedings under Section 29 have been initiated or no application for cancellation of registration has been filed in respect of the registration in the Home State or Union territory. The total output tax liability on supplies made to registered persons should not exceed ₹2.5 lakh per month, comprising CGST, SGST/UTGST and IGST, in terms of Rule 14B. The registration obtained under Rule 14B shall be used exclusively for making supplies through e-Commerce Operators and shall not be used for making non-e-Commerce supplies. (B) How to apply for registration under Rule 14B: Eligible taxpayers may apply for registration under Rule 14B through the GST Portal by following the steps below: Navigate to Services → Registration → New Registration. Select the taxpayer category and proceed to Part B of FORM GST REG-01. Under the ‘Business Details’ tab, select ‘Yes’ against ‘Option for Registration under Rule 14B’. Accept the mandatory declaration confirming compliance with the conditions and restrictions prescribed under Rule 14B. Enter the Home State GSTIN in the field ‘Enter GSTIN where you have physical presence in other state’. The GSTIN must be regular, active and registered under the same PAN as that of the applicant. Under the ‘Reason to Obtain Registration’ field, the option ‘Selling through e-Commerce portal’ will be selected automatically. Under the PPoB and APoB tab, the taxpayer is required to enter the ‘E-Commerce Operator GSTIN’. The Address Access Request will be triggered to the ECO. Upon approval of the request by the ECO, access will be granted to the applicant to view and select the places of business linked to that ECO. The GSTIN entered for the e-Commerce Operator must be regular and active and must belong to the same State in which the applicant is seeking registration. Moreover, the said GSTIN must have at least one active TCS registration under the same PAN and in the same State/UT in which registration is being sought. The status of the address access request will be displayed as follows: (a)Pending for Approval: “Address Access Approval Pending from Primary Authorised Signatory of [GSTIN].” (b)Upon App
Read on the GST Portal →Others2026-11-01Gross and Net GST revenue collections for the month of October, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of October, 2026. https://tutorial.gst.gov.in/downloads/news/gst_revenue_report_final_for_publishing_oct_2026.pdf Thanks, Team GSTN
Read on the GST Portal →Registration2026-11-01Advisory on Important Changes in FORM GST REG-01 for GST Registration
Taxpayers intending to obtain registration under GST are hereby informed that FORM GST REG-01 has been revised on GST portal to incorporate certain changes in the registration application process. The revised form introduces additional information requirements and standardises the documentary requirements relating to constitution of business, principal and additional places of business and other registration particulars. The important changes are highlighted below for the information and guidance of taxpayers: 1. Constitution of Business: One Person Company (OPC) has been introduced as a separate category under the constitution of business. Further, applicants are required to upload the relevant supporting documents as specified against the selected constitution of business, such as Certificate of Incorporation, Partnership Deed, Registration Certificate or other proof substantiating constitution, as applicable. 2. SEZ Registration: A new field for entering the SEZ Entity ID has been introduced for applicants seeking registration as an SEZ Unit or SEZ Developer. 3. E-commerce Operator under Section 9(5): A separate section has been introduced for applicants seeking registration as an e-commerce operator liable to pay tax under Section 9(5) of the CGST Act, 2017. Applicants will be required to furnish details regarding their physical presence in the State/UT and, where applicable, details of their authorised representative. 4. Existing Registrations: The particulars of existing registrations required to be furnished in the application have been revised. The revised form specifically provides for disclosure of GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number, along with other applicable registration particulars. 5. Principal Place of Business (PPoB) and Additional Place of Business (APoB): The classification of possession of business premises has been revised and standardised. Separate categories have been provided for owned premises, premises in the name of a deceased ancestor, rented/leased premises, consent-based premises, co-working spaces and SEZ premises. The supporting documents required for each category have also been specified. Taxpayers are advised to select the appropriate category and furnish the prescribed documentary evidence while applying for registration. 6. Nature of Business Activities: The list of business activities has been expanded to include additional categories and disclosures, such as factory registration particulars, Authorised Economic Operator (AEO) details, co-working space, health and fitness clubs, renting/leasing of immovable property, renting/hiring of motor vehicles, vessels or aircraft, etc. 7. Bank Account Details: Taxpayers are required to furnish details of their bank accounts, wherever available, at the time of filing FORM GST REG-01. Details of up to 10 bank accounts may be reported. Where bank account details are not available at the time of application, the same are required to be furnished within 30 days from the date of issuance of the registration certificate in FORM GST REG-06. 8. DIN of Designated Partners: In case of a Limited Liability Partnership (LLP), the Director Identification Number (DIN) of the designated partners is required to be furnished in the registration application. 9. Online Validation of Identification Numbers: The Corporate Identification Number (CIN), Foreign Company Registration Number (FCRN), Limited Liability Partnership Identification Number (LLPIN) and Foreign Limited Liability Partnership Identification Number (FLLPIN), wherever applicable, shall be validated online by the system. The ARN will be generated only after successful validation of the required filled up information. Taxpayers are advised to carefully review the revised FORM GST REG-01 and keep the relevant information and supporting documents ready before initiating an application for registration, so as to ensure accurate and complete filing and
Read on the GST Portal →Registration2026-11-01Advisory on the Revised Process for Approval of Registration Cancellation application under Form GST REG-16
The self-cancellation process has been revised to incorporate system-based validations and facilitate the electronic approval of cancellation of registration, subject to the fulfilment of the prescribed conditions as per rule 20 of the Central GST Rules, 2017. The revised process is outlined below: Validation of Due Returns: The system will verify whether the taxpayer has filed all applicable returns that are due to be furnished on or before the effective date of cancellation specified in Form GST REG-16. The application for cancellation can be submitted only if all such returns have been filed. It is also to be noted that where the details of outward supply in FORM GSTR-1 or Invoice Furnishing Facility of a tax period has been furnished, the return in FORM GSTR-3B for the that tax period, is also required to be furnished. Pending for Returns Filing: Once the initial return validations are successfully completed, the application may move to the "Pending for Returns Filing" stage if any returns are required to be furnished up to the effective date of cancellation but are not yet due for filing. The taxpayer must furnish these returns within their respective due dates. Non-Filing of Returns: If the taxpayer fails to furnish the required returns within the prescribed timelines, the application will be assigned to the jurisdictional tax officer for further action. Filing of Returns Within the Prescribed Timelines: If the taxpayer furnishes the required returns within the prescribed timelines, the application will be processed as follows: a. Composition Taxpayers, Non-Resident Taxable Persons (NRTPs), OIDAR Taxpayers and Input Service Distributors (ISDs): Registration will be cancelled through electronic approval without officer intervention. b. Regular, Casual and SEZ Taxpayers: The system will check the output tax liability (OTL) for each tax period, as follows: OTL of ₹2.5 lakh or less for each tax period: Registration will be cancelled through electronic approval without officer intervention. OTL exceeding ₹2.5 lakh for any tax period: Where applicable, the taxpayer must furnish Form GSTR-10 within three days from the due date of the returns identified in the "Pending for Returns Filing" stage. If this stage is not applicable, the three-day period will be calculated from the date of submission of the cancellation application. The application will move to the "Pending for Final Return" stage. Thereafter: Form GSTR-10 filed within the prescribed timeline: Registration will be cancelled through electronic approval without officer intervention. Form GSTR-10 not filed within the prescribed timeline: The application will be assigned to the jurisdictional tax officer for further action. Filing of Form GSTR-10 After Cancellation by the Tax Officer: Where the application is assigned to the tax officer and the registration is subsequently cancelled, the taxpayer will be required to furnish Form GSTR-10 in accordance with the existing process, i.e., within 90 days from the effective date of cancellation, wherever applicable. Thanking you, Team GSTN
Read on the GST Portal →e-Invoice2026-10-16Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of Services (RCMIMP)
Dear Taxpayers, The GST Council, in its 57th meeting has recommended extending e-invoicing to domestic supplies received from an unregistered person where the tax is payable under reverse charge mechanism, as well as to the import of services, for taxpayers having aggregate annual turnover of Rs. 5 crore and above. Accordingly, the e-Invoicing system is being enhanced to facilitate the reporting of recipient generated self-invoices under the Reverse Charge Mechanism (RCM). Accordingly, two new supply types, namely RCMDOM (Reverse Charge Mechanism on Domestic) and RCMIMP (Reverse Charge Mechanism on Import of Services), are being introduced to enable reporting of self-invoices for specified domestic supplies received from unregistered persons under RCM and import of services from suppliers located outside India. The new functionality would enable eligible registered taxpayers to generate Invoice Reference Numbers (IRNs) for such self-invoices in accordance with the applicable provisions of GST law. 1. Introduction of New Supply Types The following two supply types are being incorporated into the existing e-Invoice framework: Supply Type Description RCMDOM Recipient generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient is liable to pay tax under RCM. RCMIMP Recipient generated self-invoices for import of services from suppliers located outside India, where the registered recipient is liable to pay tax under RCM. 2. Applicability The new functionality is intended for registered taxpayers having an Aggregate Annual Turnover (AATO) of ₹5 crore and above (i.e. the current eligibility threshold for e-Invoicing), subject to the relevant statutory provisions and notifications to be issued by the government in this regard. The scope, applicability and effective date of the requirement would be governed by the applicable notifications and provisions of GST law. 3. Reporting of Recipient Generated Self-Invoices Under the existing B2B e-Invoice framework, invoices are ordinarily reported by registered suppliers. The proposed enhancement would extend the facility to eligible and active registered recipients for reporting self-invoices issued in respect of specified RCM transactions. For such transactions, taxpayers would be required to select the appropriate supply type code, RCMDOM or RCMIMP, while reporting the self-invoice through an authorised IRP. Upon successful submission and validation of the prescribed invoice particulars, an Invoice Reference Number (IRN) would be generated in accordance with the applicable e-Invoice specifications. 4. Implementation and Availability in Sandbox The necessary system enhancements for incorporating the two new supply types, RCMDOM and RCMIMP, have been implemented in the sandbox environments of all six authorised Invoice Registration Portals (IRPs). Taxpayers, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), ERPs and other integration partners may access the sandbox environments through the respective IRP portals listed below to undertake testing and prepare their systems for integration. IRP Portal URL NIC IRP-1 https://einvoice1.gst.gov NIC IRP-2 https://einvoice2.gst.gov.in Cygnet IRP-3 https://einvoice3.gst.gov.in Clear IRP-4 https://einvoice4.gst.gov.in EY IRP-5 https://einvoice5.gst.gov.in IRIS IRP-6 https://einvoice6.gst.gov.in NIC e-Invoice API Developer Portal :https://einv-apisandbox.nic.in/ The implementation, applicable business validations and validation codes for these two supply types would be uniform across all six IRPs, in accordance with the technical specifications and release note issued by NIC IRP-1.The functionality is presently available for sandbox testing and integration. The date of production rollout and commencement of the associated reporting requirements would be communicated in due time. 5. Further Guidelines, Webinar and Preparatory Activities NIC IRP-1 would issue a detailed releas
Read on the GST Portal →Returns2026-10-13Annual Returns in the form of GSTR-9/9C for FY 2025-26
Dear Taxpayer Annual Returns in the form of GSTR-9/9C for FY 2025-26 have been enabled on the GST portal from 8th October 2026. Please ensure that all returns (GSTR 1 and GSTR 3B) for FY 2025-26 are filed to enable the tile of GSTR-9/9C. Further, in case of any assistance in filing the Annual Returns, the taxpayers are advised to raise a ticket on GSTN helpdesk at https://selfservice.gstsystem.in/. Thanks, Team GSTN
Read on the GST Portal →OTHERS2026-10-13FAQs in relation to recommendations of the 57th GST Council Meeting
The FAQs on the 57th GST Council Meeting provide clarifications on key GST recommendations, procedural changes and their implications for taxpayers and businesses. They cover GST registration and amendments, cancellation procedures, simplified registration for eligible e-commerce sellers, faster and automated refund processing, and proposed changes to ITC refund calculations, including eligible input services and capital goods from specified dates. The FAQs also clarify GST treatment and classification of certain goods, provisions relating to specified waste and scrap transactions, and changes concerning services such as helicopter passenger transport, hotel and restaurant services, and research and development. These FAQs are intended to improve clarity and ease of compliance; however, they are for educational and guidance purposes and do not have independent legal validity. The applicable notifications, circulars and effective dates should be referred to before implementing any recommendation or clarification. https://tutorial.gst.gov.in/downloads/news/faq_57th_%20gstc.pdf Thanking you , Team GSTN Source: GST Council Website - Published on 12th October 2026
Read on the GST Portal →OTHERS2026-10-09Recommendations of the 57th GST Council Meeting – Key Reforms
The GST Council, in its 57th meeting held on 8 October 2026, recommended a series of reforms to simplify GST compliance, streamline registration and return filing, expedite refunds, and improve the flow of Input Tax Credit (ITC). Key recommendations include the removal of arrest provisions under GST, raising the prosecution threshold from ₹1 crore to ₹5 crore, reducing the maximum general penalty from ₹25,000 to ₹10,000 simplifying GST registration for small e-commerce sellers, and facilitating the movement of goods across States. The Council also recommended various clarifications and changes relating to GST rates on goods and services, exports, and relief measures for small taxpayers. These recommendations aim to promote ease of doing business, enhance transparency, and reduce the compliance burden on taxpayers. The recommendations will be implemented through the relevant notifications, circulars, and legislative amendments. Click here to view the details:https://tutorial.gst.gov.in/downloads/news/press_release.pdf Thanking you , Team GSTN Source: Press Information Bureau (PIB), Ministry of Finance - Published on 8 October 2026.
Read on the GST Portal →Registration2026-10-01Advisory on “Multistate Registration” Facility for GST Registration
1.It is informed that an option for “Multistate Registration” has been introduced. The functionality enables taxpayers to apply for registration in multiple States/UTs simultaneously. Taxpayers seeking GST registration in more than one State/UT under the same PAN can use this functionality. Currently, the functionality is available only for Normal Taxpayers. 2.A “Multistate Registration” tab has been introduced in the homepage of the Common Portal, where Taxpayers can select multiple States/UTs for registration. Upon selection of the required States/UTs, a Master TRN is generated. 3.Using the Master TRN, the applicant can provide the Common Registration Information (CRI), comprising details such as Business Details, Promoter/Partner details, Authorised signatory, Authorised representative, and Goods and Services. The Master TRN is required to be submitted within 15 days. 4.Once the CRI is submitted, individual TRNs are generated for each selected State/UT. In the respective individual TRN, the common information already provided through the CRI is auto populated and remains editable. Further, the applicant is required to provide the remaining information such as Principal Place of Business (PPoB), Additional Place of Business (APoB), State-specific Information, and Aadhaar authentication. 5.Thus, the applicant is not required to enter the common information separately for each State/UT Registration application. The functionality reduces repetitive data entry and facilitates ease of doing business. Thanks, Team GSTN
Read on the GST Portal →Others2026-10-01Gross and Net GST revenue collections for the month of September, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of September, 2026. https://tutorial.gst.gov.in/downloads/news/final_gst_revenue_report_for_publishing_monthly_sep_2026.pdf Thanks, Team GSTN
Read on the GST Portal →Others2026-09-19Advisory on use of version 3.3 of emSigner
This is an advance information to the all users – Taxpayers and Tax Officers, of GST System who use Digital Certificate Signature on the GST Portal. A new version of emSigner (v3.3) is being made available for download for the purpose of providing compatibility with tokens (USB dongles) that are issued on or after 21-September-2026. A. Users with valid certificates: There is no change for the users having existing valid digital certificates and their existing token (USB Dongle) are working, as of 21-Sep-2026. If your existing DSC works normally, you may continue using your current emSigner version. If you encounter signing failures or if your certificate does not appear for selection despite correctly installed token drivers, upgrade to the emSigner version 3.3 by following steps given under point-B below. The emSigner version 3.3 is backward compatible to support the existing tokens (USB dongles). B. Users with newly issued tokens: The users who have been issued a new token (USB Dongle) on or after 21-Sep-2026, either due to issuance of new certificate and dongle, or renewal of certificate in a new dongle, shall have to upgrade to version 3.3 of emSigner by following below steps: Step-1.Please ensure that your system – desktop / laptop / AIO which on which the DSC is used for the GST System, meets the following minimum system requirements: 1.1 Operating system and hardware Item Requirement Operating system Windows 10 or 11 (64-bit); Linux (Ubuntu 18 and above); macOS (10.6 and above) System type 64-bit operating system Installed RAM 8 GB and above Storage 64 GB and above 1.2 Java Item Requirement Java runtime Java 1.8 - OpenJDK or Oracle Availability Java must be pre-installed; it is not bundled with the installer Higher versions Java 9 and above are not supported 1.3 Browser Browser Supported version Internet Explorer 10.0 and above Firefox 6.0 and above Chrome 16.0 and above Safari 6.0 and above Opera 12.1 and above Microsoft Edge Since first version Step-2.Download & install the version 3.3 of emSigner from the GST Portal by navigating to https://www.gst.gov.in/help/docsigner-the older versions of emSigner will not work for such new DSC dongles issued from 21 September 2026 onwards. C. Validity and future renewal: Under CCA’s advisory, DSCs downloaded onto FIPS 140-2 dongles on or before 21 September 2026 can continue to be used until the DSC expires. That date does not automatically invalidate existing DSCs. Subsequent renewal or fresh issuance generally requires a FIPS 140-3 dongle, subject to CCA’s specified exceptions. The CCA migration advisory may be referred for more details on this aspect by navigating to https://cca.gov.in/sites/files/pdf/news/Advisory_on_Migration_from_FIPS_140- 2_to_FIPS_140-3.pdf Please create a ticket on the GST Helpdesk if you need any assistance while upgrading to the emSigner version 3.3 and our teams shall get in touch for resolution. Thanks, Team GSTN
Read on the GST Portal →Appeal2026-09-07Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount – reg.
In cases where a dispute regarding liability exists but the demand amount is reflected as "NIL" or "Zero" in the demand order, and payment has been made by the taxpayer prior to the issuance of the demand order, the previous validation restricting the filing of an appeal against such demand orders has been removed from the GST Portal. Accordingly, taxpayers are now enabled to file an appeal in Form GST APL-01 against demand orders reflecting a NIL or Zero demand amount. Taxpayers facing the above issue may now file an appeal in Form GST APL-01 against such demand orders. In case of any query or difficulty while filing the appeal, taxpayers may raise a ticket with the GST Helpdesk for assistance. Thanks, Team GSTN
Read on the GST Portal →Others2026-09-01Gross and Net GST revenue collections for the month of August, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of August, 2026. https://tutorial.gst.gov.in/downloads/news/aug_2026_gst_revenue_report_final_for_publishing_monthly.pdf Thanks, Team GSTN
Read on the GST Portal →Others2026-08-01Gross and Net GST revenue collections for the month of July, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of July, 2026. https://tutorial.gst.gov.in/downloads/news/final_for_publishing_july_2026_monthly_gst_revenue_report.pdf Thanks, Team GSTN
Read on the GST Portal →E-Way Bill2026-07-29Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements
GSTN had earlier issued advisories dated 9th June 2026 and 17th June 2026 regarding certain proposed enhancements to the e-Way Bill system, with the scheduled date of implementation as 1st August 2026. Detailed FAQs relating to these enhancements were also issued on 2nd July 2026. It is hereby informed that the implementation of the above-mentioned enhancements has been kept on hold until further notice Accordingly, all stakeholders are advised that no changes are required to be implemented in the production environment pursuant to the aforesaid advisories until further communication. All related advisories, along with the FAQs issued, shall also be withdrawn from the GST Portal. Thanks, Team GSTN
Read on the GST Portal →Returns2026-07-01Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026
It is informed that the Aggregate Annual Turnover (AATO) functionality is currently being upgraded to enable automatic updation of AATO as subsequent returns are filed post amendment window. As this enhanced functionality is being deployed from 1st July 2026, the window for amendment of AATO by taxpayers for FY 2025-26 has been revised on the GST Portal. GSTN had earlier issued an advisory dated 02 May 2022 regarding the functionality for amendment of Aggregate Annual Turnover (AATO) on the GST Portal, which was applicable for AATO till FY 2024-25. Under the said advisory, taxpayers were provided the facility to amend their turnover during the month of May. In continuation thereof, it is informed that the timelines for submission of amendment applications and verification of amended AATO details by Tax Officers, in respect of FY 2025-26, have been revised. To ensure greater consistency, accuracy, and uniformity in the reporting of AATO across various modules of the GST Portal, certain system-level enhancements are being implemented. Consequently, the revised timelines for amendment of AATO for FY 2025-26 by the taxpayers and subsequent action by the tax officers are as under: Activity Timeline AATO Amendment Application window for FY 2025-26 01 July to 31 July 2026 Review by jurisdictional Tax officer 01 Aug to 15 Aug 2026 Accordingly, the facility for amendment of AATO, which was earlier available during May as per the previous advisory, shall now be made available from 01 July to 31 July 2026 for FY 2025-26. The amended AATO details will be available for review of Tax Officers from 01 Aug to 15 Aug. All taxpayers are requested to take note of the revised timelines and carefully review the AATO details while submitting the amendment application and ensuring that the amended details are accurate before submission. In case of any difficulty or concern, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution. Thanks, Team GSTN
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