Alkesh Patel and Company

As part of the ongoing efforts towards strengthening data quality, traceability, and operational efficiency in the E-Way Bill (EWB) system, certain functional enhancements are proposed to be introduced in the EWB portal.The advisory covers the follow...

Until now, while filing refund applications under specific categories involving accumulated Input Tax Credit (ITC), taxpayers were uploading Annexure-B in a PDF format. In order to further automate the refund filing process and enable system-based ve...

Please click on the link below to view the gross and net GST revenue collections for the month of Apr, 2026.Download PDF - GST Revenue Collections Apr 2026

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or k...

Please click on the link below to access the detailed advisory for taxpayers wherein the system-calculated interest for the February 2026 period which has been wrongly calculated and auto-populated in the March 2026 GSTR-3B. The advisory elaborates t...

While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulti...

1. IntroductionIt has come to the notice of GSTN that certain taxpayers are facing difficulties in filing appeals on the GST portal against demand orders wherein the demand amount is reflected as "NIL," despite the existence of a dispute regarding ta...

Please click on the link below to view the gross and net GST revenue collections for the month of Mar, 2026.Download PDF - GST Revenue Collections Mar 2026

In terms of the provisions of Section 50 of the CGST Act, 2017, interest is payable where the tax liability pertaining to a previous tax period is discharged in a subsequent tax period. From the February 2026 tax period onwards, the GST Portal auto-p...

Please click on the link below to view the Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority.Download PDF - Pre-deposit Advisory

Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026.Download PDF - GST Revenue Collections Feb 2026

GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from the option availed under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal.1. Who can apply: Active Taxpayers who are registered under Rul...

Please click on the link below to view the gross and net GST revenue collections for the month of Jan, 2026.Download PDF - GST Revenue Collections Jan 2026

It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory, kindly click on the link given below:Download PDF - Interest Collection Advisory

An advisory on reporting of taxable value and tax liability under RSP-based valuation in e-Invoice, e-Way Bill and GSTR-1 / GSTR-1A / IFF has been issued for the information and guidance of taxpayers.Download PDF - RSP-Based Valuation Advisory

The relevant declarations issued vide Notification No. 05/2025 - Central Tax (Rate), dated 16th January 2025, are now made available electronically on the GST Portal. These declarations may be opted for and filed by persons who are applying for regis...

Please click on the link below to view the gross and net GST revenue collections for the month of Dec, 2025.Download PDF - GST Revenue Collections Dec 2025

GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C.Download PDF - Consolidated FAQs on GSTR-9/9C

As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is...