1. In terms of the provisions of Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, interest is payable where the tax liability pertaining to a previous tax period is discharged in a subsequent tax period. Accordingly, the tab “Tax Liability Breakup, As Applicable” in Form GSTR-3B is meant to capture […]
Please click on the link below to view the Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority. https://tutorial.gst.gov.in/downloads/news/final_advisory_for_payment_of_pre_deposit_through_drc_03.pdf Thanks, Team GSTN
Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_website_feb_2026_01032026.pdf Thanks, Team GSTN