Blog – meddler

Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B-reg

admin — Wed, 18 Mar 2026 15:33:59 +0000

Advisory on Interest Collection and Related Enhancements in GSTR-3B

admin — Sat, 31 Jan 2026 15:31:36 +0000

MEDDLER TAXCORP LLP
GSTN Advisory on Interest Collection and Related Enhancements in GSTR-3B Page 1 of 2
Advisory on Interest Collection and Related Enhancements in GSTR-3B
It is hereby informed that from January-2026 period onwards, the following enhancement
have been made in filing of GSTR-3B:
Update in Interest Computation for GSTR-3B
From January-2026 tax period onwards, the interest calculation in table 5.1 of GSTR-3B on
portal has been enhanced, providing the benefit of the minimum cash balance available in
the Electronic Cash Ledger of the taxpayer from the due date of return filing until the date of
tax payment (offset) in line with the proviso to Rule 88B(1) of the CGST Rules, 2017. The said
change shall be applicable on the delayed returns filed for January 26’ tax period for which
interest shall be auto-populated in February 26’ tax period’s GSTR-3B. The revised interest
computation formula is mentioned below for better understanding of the taxpayers.
Revised Interest Computation Formula
Interest = (Net Tax Liability – Minimum Cash Balance in ECL from due date to date of debit)
× (No. of days delayed / 365) × Applicable Interest Rate
1. System-Computed Interest in Table 5.1:
The interest auto-populated on the basis of the revised computational formula mentioned
above, in table 5.1 of GSTR-3B shall be non-editable and taxpayers would not be allowed to
amend the auto-populated values downward. It may be noted that the interest autopopulated in GSTR-3B is only the minimum interest that is required to be paid by the
taxpayer. However, the taxpayers needed to self-assess their correct interest liability, and
amend the auto populated values upward, if required.
2. Auto-Population of Tax Liability Breakup Table in GSTR-3B
The ‘tax liability breakup table’ in GSTR-3B capture the supplies of previous tax periods,
reported in current period. The tax is being paid for such supplies in current tax period.
Hence, for the filing of GSTR-3B from January-2026 tax period onwards, the GST Portal shall
auto-populate the “Tax Liability Breakup Table” in GSTR-3B on the basis of date of
documents related to supplies reported in GSTR-1 / GSTR-1A / IFF pertaining to any previous
tax period. Where the corresponding tax liability has been discharged in the current period’s
GSTR-3B.
GSTN Advisory on Interest Collection and Related Enhancements in GSTR-3B Page 2 of 2
This enhancement is intended to assist taxpayers in accurate reporting of tax liability and
align the computation of interest as per proviso of Section 50 of CGST Act, 2017.
Key Features
• Auto-populated values are suggestive in nature.
• Taxpayers may modify upwards these values based on their own records and
computations, if required.
The auto-populated breakup can be viewed at:
Login → GSTR-3B Dashboard → Table 6.1 (Payment of Tax) → Tax Liability Breakup
3. Update in Table 6.1 – Suggestive Cross-Utilization of ITC
From January-2026 period onwards, once the available IGST ITC has been fully exhausted,
the GST Portal will allow to pay IGST liability in Table 6.1 of GSTR-3B using available CGST
and SGST ITC in any sequence,
4. Collection of Interest in GSTR-10 for Delayed Filing of Last Applicable GSTR-3B
In case of cancelled taxpayers, if the last applicable GSTR-3B return has been filed after the
due date, then the interest applicable on such delayed filing shall be levied and collected
through the Final Return i.e., GSTR-10.
Disclaimer – This advisory has been prepared solely for educational purposes. It is not a legal advice hence,
taxpayer must rely on statutory provisions for compliance requirements. For any official or legal purpose,
please refer to the applicable GST laws, rules, and notifications.

Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST

admin — Thu, 29 Jan 2026 12:07:31 +0000

MEDDLER TAXCORP LLP
Jan 23rd, 2026
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. The advisory may be accessed through the link provided below.
https://tutorial.gst.gov.in/downloads/news/advisory_on_rsp_based_valuation_gstr-1_final_version.pdf

Thanks,
Team GSTN

Advisory on Filing Opt-In Declaration for Specified Premises, 2025

admin — Thu, 29 Jan 2026 11:40:47 +0000

MEDDLER TAXCORP LLP by RAMESH
Dear Taxpayers,
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 registration or are already registered and supplying hotel accommodation services by declaring the premises as “specified premises”.
Kindly take note of the following key points:
1. Who may opt and file the declaration
• Regular taxpayers (active and suspended) supplying hotel accommodation service who want to declare their premises to be a “specified premises”
• Applicants for new GST registration who want to declare their premises to be a “Specified Premises”
The facility is not applicable to composition taxpayers, TDS/TCS taxpayers, SEZ units/developers, casual taxpayers, or cancelled registrations.
2. Types of Declarations
The following declarations are made available on the portal:
1. Annexure VII: Opt-In Declaration for Registered Person – For existing registered taxpayers opting to declare premises as specified premises for a succeeding financial year.
2. Annexure VIII: Opt-In Declaration for Person Applying for Registration – For persons applying for new registration, to declare premises as specified premises from the effective date of registration.
(Annexure IX – Opt-Out Declaration will be made available separately in due course of time.)
3. Timeline for Filing Declarations
(A) Existing Registered Taxpayers – Annexure VII
• Can be filed for the subsequent financial year during the specified window: 1st January to 31st March of the preceding financial year.
• For FY 2026-27, Annexure VII can be filed from 01.01.2026 to 31.03.2026.
(B) New Registration Applicants – Annexure VIII
• Can be filed within 15 days from the date of generation of ARN of the registration application.
• Filing is allowed irrespective of whether GSTIN has been allotted, provided the application is not rejected.
• After the lapse of 15 days, the opt-in declaration can be filed only when the window for Annexure VII is available, i.e., 1st January to 31st March.
• Taxpayers will not be able to file Annexure VIII if the registration application is rejected, irrespective of the fact that the 15 days have lapsed or not.
4. How to File the Declaration on GST Portal
1. Log in to the GST Portal
2. Navigate to: Services -> Registration -> Declaration for Specified Premises
3. Select the appropriate option:
o Opt-In Declaration for Specified Premises, or
o Download Annexure Filed
4. Select eligible premises, fill in the declaration, and submit using EVC.
On successful submission, an ARN will be generated.
5. Important Points to Note
• A maximum of 10 premises can be selected in one declaration. Additional declarations may be filed for remaining premises, if any. However, separate PDFs with reference numbers will be generated for each premise.
• If any premises are left for opt-in, the taxpayer may again file Annexure VII for that premise for the same financial year during the eligible window period.
• Suspended taxpayers are allowed to file the declaration. However, cancelled taxpayers are barred from filing such declarations.
• The option exercised will continue for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time.
6. Downloading of Filed Declarations
• Filed Annexures (VII / VIII) can be downloaded from: Services -> Registration ->Declaration for Specified Premises -> Download
• Separate reference numbers are generated for each declared premise.
7. Email and SMS Intimation
• Confirmation via email and SMS will be sent to all authorised signatories upon successful filing of the declaration.
Note:
1. For the first year, i.e., FY 2025–26, these declarations were filed manually with the jurisdictional authority. However, since an online filing facility has now been made available, it is requested that such taxpayers shall file Annexure VII for the specified premises again electronically for FY 2026–27 from 1st January 2026 to 31st March 2026.
2. Declaring specified premises for the first time: Such taxpayers are required to file Annexure VII for FY 2026-27 from 1st January 2026 to 31st March 2026.

Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A

admin — Fri, 05 Dec 2025 11:56:06 +0000

Dear Taxpayers,

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 earlier.

The following updates have been implemented on the GST Portal with respect to Rule 10A:

Automatic Suspension:

If a taxpayer fails to furnish bank account details within 30 days of registration, the system will automatically suspend the registration. The suspension order can be viewed at: Services > User Services > View Notices and Orders.

Adding Bank Account Details:

Taxpayers can add bank account details through a non-core amendment by navigating to: Services > Registration > Amendment of Registration (Non-Core Fields).

Automatic Dropping of Cancellation Proceedings:

Once bank account details are furnished, cancellation proceedings will be automatically dropped by the system.

Manual Option to Drop Proceedings:

If the cancellation proceedings are not dropped automatically on the same day after adding bank details, the taxpayer can manually initiate the process using the “Initiate Drop Proceedings” button available at: Services > User Services > View Notices and Orders > Initiate Drop Proceedings.

Exemptions:

Furnishing bank account details is not mandatory for OIDAR and NRTP taxpayers. However, for OIDAR taxpayers who select “Representative Appointed in India” as ‘Yes’, furnishing bank account details is mandatory. https://www.gst.gov.in/newsandupdates/read/641

Advisory on reporting values in Table 3.2 of GSTR-3B

admin — Fri, 05 Dec 2025 11:48:00 +0000

Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the total supplies declared in Table 3.1 & 3.1.1 of GSTR-3B and is auto-populated from corresponding supplies declared in GSTR-1, GSTR-1A, and IFF in the requisite tables.
It is to inform you that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. The GSTR-3B shall be filed henceforth with the system generated auto-populated values only in table 3.2.
Further, in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values. Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.
To ensure that GSTR-3B is filed accurately with the correct values with no hassle of frequent amendments, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

FAQ’s

What are the recent changes related to reporting supplies in Table 3.2?
Starting from the November 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file their GSTR-3B with the system-generated auto-populated values only.
How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after November 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after November 2025, then the taxpayers need to correct the values by making amendments through Form GSTR-1A for the same tax period. The values thus reported in GSTR-1A shall change the auto-populated values of table 3.2 in GSTR-3B instantly and the taxpayers can file their GSTR-3B with the updated values.
Moreover, the amendment of such supplies can always be reported in Form GSTR-1/IFF filed for subsequent tax periods.
What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that their supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. It is advised to review the draft GSTR-1 or GSTR-1A before filing so that any mistakes in the statement can be corrected therein. This will ensure that the accurate values are auto-populated in Table 3.2 of GSTR-3B.
Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?
As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR-1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B. For more details on filing of GSTR-1A please click https://services.gst.gov.in/services/advisoryandreleases/read/506

Thanking You,
Team GSTN

CBDT launches 2nd NUDGE initiative to strengthen voluntary compliance in respect of Foreign Assets

admin — Thu, 27 Nov 2025 01:45:13 +0000

Under the 2nd NUDGE initiative, CBDT will send SMSs and emails from 28th November 2025 to identified taxpayers with advice to voluntarily review and revise their returns on or before 31st December 2025 to avoid penal consequences

Analysis of the Automatic Exchange of Information (AEOI) for FY 2024-25 (CY 2024) by the Central Board of Direct Taxes (CBDT) has identified high-risk cases where foreign assets appear to exist but have not been reported in the ITRs filed for AY 2025-26. Accordingly, the CBDT is launching the second NUDGE campaign, under which SMSs and emails will be issued from 28th November 2025 to such taxpayers, advising them to review and revise their returns on or before 31st December 2025 to avoid penal consequences

The campaign aims to facilitate correct reporting in Schedule Foreign Assets (FA) and Foreign Source Income (FSI) in ITRs. Accurate and complete disclosure of foreign assets and income is a statutory requirement under the Income-tax Act, 1961, and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

Adopting a PRUDENT [P – Professionalism, R – Responsible & Responsive, U – Understanding (laws, transactions & business), D – Dedication & Due Diligence / Data-based decision making, E – Effective enforcement (with empathy), N – Non-intrusive administration (taxpayer-centric, compliance-nudging), T – Technology (technology-based tax administration)] approach to tax administration, CBDT utilises advanced data analytics to simplify compliance processes, reduce information asymmetry and reinforce a transparent and trust-oriented interface with taxpayers. The initiative aligns with the vision of Viksit Bharat, fostering accountability, transparency and a culture of voluntary compliance.

The CBDT continues to strengthen its data-driven, non-intrusive and taxpayer-centric measures aimed at improving voluntary compliance. The “Non-intrusive Usage of Data to Guide and Enable (NUDGE)” initiative reflects CBDT’s commitment to a forward-looking, technology-enabled and trust-based tax administration focused on promoting accurate reporting and enhancing revenue mobilization.

The first NUDGE campaign, launched on 17th November 2024, targeted select taxpayers who had been reported by foreign jurisdictions under the AEOI framework as holding foreign assets that were not disclosed in their Income Tax Returns (ITRs) for AY 2024-25. The initiative yielded positive outcomes, with 24,678 taxpayers (including several not directly nudged) revisiting their returns and disclosing foreign assets amounting to ₹29,208 crore, along with foreign-source income of ₹1,089.88 crore.

The CBDT receives information relating to foreign financial assets of India residents from partner jurisdictions pursuant to Common Reporting Standards (CRS) and from the United States under the Foreign Account Tax Compliance Act (FATCA). This information assists in identifying potential discrepancies and guiding taxpayers towards timely and accurate compliance.

The CBDT advises all eligible taxpayers to utilise this opportunity to ensure complete compliance with statutory reporting requirements. For further information on CRS, FATCA, Schedule FA and Schedule FSI, taxpayers may refer to the official website www.incometax.gov.in.