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May 2026

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate
Reading Time 13 mins

A. ADVISORY

i) GSTN has issued Advisory dated 14.03.2026 in relation to Payment of pre-deposit while filing of appeal before First Appellate authority.

ii) GSTN has issued Advisory dated 16.03.2026 regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B.

iii) GSTN has issued Advisory dated 03.04.2026 in relation to difficulty in filing appeals on the GST portal in cases where adjudication orders reflect "NIL" demand due to prior voluntary payment.

iv) GSTN has issued Advisory dated 10.04.2026 by which information is given that pre-deposit percentage field is made editable at the time of filing the appeal on the GST Portal.

B. INSTRUCTIONS

(i) The Department of Revenue has issued Instructions bearing no. GSTAT/Pr. Bench/Portal/125/2025-26/3368 dt.10.03.2026 by which certain instructions are issued in relation to filing of appeals before GSTAT.

C. FINANCE ACT

The amendments in GST, suggested in Budget of 2026-27 and incorporated in Finance Bill, 2026, are now become part of GST Act due to coming into operation Finance Act,2026 (Act No.4 of 2026) dated 30.03.2026

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