Latest GST Portal Updates
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.