Ayush goyal

07/08/2026

30/07/2026

*📢 GSTN Update | e-Way Bill Enhancements Deferred Until Further Notice*

The GSTN has kept on hold, until further notice, the proposed e-Way Bill enhancements related to:

🔹 Mandatory “Ship to” GSTIN
🔹 Voluntary Closure of e-Way Bill functionality

📢 Key Update:
✅ No changes are required to be implemented in the production environment based on the earlier advisories until further communication.

🗑️ Additionally, all related advisories and the FAQs issued on these enhancements will be withdrawn from the GST Portal.

📌 Stakeholders are advised to await further official communication before taking any action.

14/07/2026

S.44AD & Unrealized Debtors - An important aspect which remains neglected!!

Sales corresponding to Debtors which have NOT BEEN REALIZED till the due date of filing ITR [i.e. 31st Aug 26 for FY 25-26] are NOT ELIGIBLE for 6%. (To be charged @ 8%)

30/06/2026

Date of filling appeals before the Tribunal is extended up to 31 st July.

08/05/2026

Annexure B for REFUND under GST Required now to be uploaded in their UTILITY (json File to be created from excel file)

https://whatsapp.com/channel/0029VaAh7oy6rsQmCgOfcO3K

24/04/2026

*New Advisory for IMS Offline Tool on GST Portal*

This post is to inform you about an important update issued by GSTN regarding the Invoice Management System (IMS) and the newly introduced IMS Offline Tool. This update directly affects how you will Accept, Reject, or Keep Pending the invoices, debit notes, and credit notes uploaded by your suppliers.
Below is a clear summary of the advisory and how it will be used:

*1. What is IMS?* IMS (Invoice Management System) allows you to take action on invoices uploaded by your suppliers in GSTR 1, GSTR 1A, or IFF. You can:
• Accept invoices
• Reject invoices
• Keep invoices pending
• Take no action
This system is active from the October 2024 tax period.

*2. What is the new IMS Offline Tool?* GSTN has now released an Excel based Offline Utility that allows you to take actions on invoices in bulk. This is especially useful for taxpayers with a large number of invoices.
The tool helps you:
• Download all supplier invoices from the portal in JSON format
• Import them into the Excel utility
• Take action (Accept/Reject/Pending) on each invoice
• Validate the data
• Generate a JSON file
• Upload it back to the GST portal
This makes the process faster, easier, and more efficient.

*3. How the IMS Offline Tool will be used* Below is the step by step process:
Step 1: Download the Tool
• Visit www.gst.gov.in → Downloads → Offline Tools → IMS Offline Tool
• Extract the ZIP file and enable macros
Step 2: Download IMS Data from Portal
• Login → Services → Returns → IMS Dashboard → Offline
• Click "Generate JSON File to Download"
• Save the JSON file
Step 3: Import JSON into the Offline Tool
• Open the Excel utility
• Click "Open Downloaded IMS JSON File"
• All invoices will auto populate
• Take action: Accept / Reject / Pending / No Action
• Add remarks if needed
• Click "Validate Sheet"
Step 4: Generate JSON and Upload
• Click "Generate JSON File to Upload"
• Go to GST Portal → IMS Dashboard → Offline → Upload JSON
• Upload the generated file
If any errors occur, the portal will generate an error file which can be corrected using the same tool.

*4. Important Points to Note*
• The offline tool follows the same validations as the online IMS dashboard.
• If no changes are made in the offline tool, the generated JSON will be empty.
• Filters can be used in the Excel tool but will reset during validation.
• If errors occur, an error report will be generated for correction.
• Uploaded records will be added incrementally and may replace earlier records for the same GSTIN.

*5. What you need to do* You are requested to start using the IMS Offline Tool for timely acceptance or rejection of invoices. This will help ensure:
• Accurate ITC reflection
• Avoidance of mismatches
• Smooth compliance under GST


https://whatsapp.com/channel/0029VaAh7oy6rsQmCgOfcO3K

Goods And Services Tax

24/04/2026

https://whatsapp.com/channel/0029VaAh7oy6rsQmCgOfcO3K
Gst on sale of capital goods

14/04/2026

*Section 74A Simplified*👇

1. Single framework for fraud & non-fraud cases

2. 42 months timeline for SCN

3. Order within 12 months

*Relief:*
Non-fraud → No penalty on timely payment

*Strict approval:*
Fraud → Heavy penalty (up to 100%)

Interest is mandatory

14/04/2026

Very important change. ✅✅

Major change related to TDS on Property (Earlier Form 26QB, now form 141)