Latest GST Portal Updates
1. E-Way Bill Portal Enhancement
GSTN ne E-Way Bill system me kuch important changes announce kiye hain.
Ship-To GSTIN Mandatory
Bill-To / Ship-To transactions me E-Way Bill generate karte samay Ship-To GSTIN mention karna zaruri hoga.
Agar goods kisi unregistered person ko bheje ja rahe hain to Ship-To GSTIN field me “URP” enter karna hoga.
E-Way Bill Closure Facility
Delivery complete hone ke baad supplier, recipient ya transporter E-Way Bill close kar sakenge.
2. GST Refund Filing Update – Annexure-B Offline Utility
Date: 18 May 2026
GSTN ne accumulated ITC refund applications ke liye Annexure-B Offline Utility launch ki hai.
Pehle Annexure-B PDF format me upload hota tha, lekin ab taxpayers ko prescribed Excel utility ka use karna hoga.
Applicable Refund Categories
• Export of Goods/Services without payment of tax
• Supplies made to SEZ Unit/SEZ Developer without payment of tax
• ITC accumulated due to Inverted Duty Structure
• Export of Electricity without payment of tax
Important Changes
• Annexure-B ab Offline Utility ke through upload hoga
• Invoice details HSN/SAC wise furnish karni hongi
• Inputs, Input Services aur Capital Goods ko alag report karna hoga
• Uploaded invoices ka validation GSTR-2B ke saath hoga
• Duplicate invoice entries accept nahi hongi
• Ek refund application me maximum 2,50,000 line items upload kiye ja sakte hain
Impact on Taxpayers
Refund filing process ab zyada automated aur verification-based ho gaya hai. Taxpayers ko invoice reporting aur HSN/SAC details enter karte waqt extra caution rakhni hogi.
16 March 2026
GST Portal Advisory: Confirmation of Tax Liability Breakup in GSTR-3B
GSTN has issued an advisory regarding confirmation of “Tax Liability Breakup, As Applicable” while filing GSTR-3B. From February 2026 onwards, the GST portal auto-populates tax liability breakup based on supplies reported in GSTR-1/IFF.
14 March 2026
GST Appeal Update: DRC-03 Payment Adjustment for Pre-Deposit
Taxpayers who paid tax through DRC-03 during investigation may face issues while using the same amount as pre-deposit while filing appeal. GSTN advised filing Form DRC-03A to map the payment with the demand ID.
February 2026
GST Update: IGST Credit Utilisation Clarification
GST portal clarified that IGST credit must first be utilised for payment of IGST liability. After discharging IGST liability, the remaining credit can be used for CGST and SGST as per GST rules.