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GSTN Advisory on Interest Collection and Major Enhancements in GSTR-3B.
GSTN Advisory on Interest Collection and Major Enhancements in GSTR-3B.
(Effective from January 2026 Tax Period)
1. Background of the Advisory
The Goods
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GSTR-3BĀ ąµ½ Interest CollectionĀ ą“øą“ą“¬ą“Øąµą“§ą“æą“ąµą“ąµą“ Portal EnhancementsĀ ą“øą“ą“¬ą“Øąµą“§ą“æą“ąµą“ąµą“ GSTNĀ ą“Ŗąµą“±ą“¤ąµą“¤ą“æą“±ą“ąµą“ą“æą“ÆĀ ą“øąµą“Ŗąµą“°ą“§ą“¾ą“ØĀ ą“ ą“±ą“æą“Æą“æą“Ŗąµą“Ŗąµ.
GSTR-3B ąµ½ Interest Collection ą“øą“ą“¬ą“Øąµą“§ą“æą“ąµą“ąµą“ Portal Enhancements ą“øą“ą“¬ą“Øąµą“§ą“æą“ąµą“ąµą“ GSTN ą“Ŗąµą“±ą“¤ąµą“¤ą“æą“±ą“ąµą“ą“æą“Æ ą“øąµą“Ŗąµą“°ą“§ą“¾ą“Ø ą“ ą“±ą“æą“Æą“æą“Ŗąµą“Ŗąµ
GSTR-3B ąµ½ Interest Collection ą“øą“ą“¬ą“Øąµą“§ą“æą“ąµą“ąµą“ Portal Enhancements ą“øą“ą“¬ą“Øąµą“§ą“æą“ąµą“ąµą“ GSTN ą“Ŗąµą“±ą“¤ąµą“¤ą“æą“±ą“ąµą“ą“æą“Æ ą“øąµą“Ŗąµą“°ą“§ą“¾ą“Ø ą“ ą“±ą“æą“Æą“æą“Ŗąµą“Ŗąµ :
(ą“ą“Øąµą“µą“°ą“æ 2026 ą“Øą“æą“ąµą“¤ą“æ ą“ą“¾ą“²ą“Æą“³ą“µą“æąµ½ ą“Øą“æą“Øąµą“Øąµ ą“Ŗąµą“°ą“¾ą“¬ą“²ąµą“Æą“¤ąµą“¤ą“æąµ½)
1. ą“ą“®ąµą“ą“
Goods and Services Tax Network (GSTN), GSTR-3B ą“±ą“æą“ąµą“ąµąµŗą“«ą“Æą“²ą“æą“ą“ąµą“®ą“¾ą“Æą“æ ą“¬ą“Øąµą“§ą“Ŗąµą“Ŗąµą“ąµą“ąµ ą“Ŗą“² ą“øąµą“Ŗąµą“°ą“§ą“¾ą“Ø ą“øą“æą“øąµą“±ąµą“±ą“ ą“®ą“¾ą“±ąµą“±ą“ąµą“ą“³ąµą“
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Restoration of GST Registration Allowed Subject to Filing of Returns and Payment of Dues -Jammu & Kashmir High Court
Restoration of GST Registration Allowed Subject to Filing of Returns and Payment of Dues -Jammu & Kashmir High Court .
Provision
Description
SectionPost Under: GST| Article
ą“±ą“æą“ąµą“ąµą“£ąµą“ąµ¾ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ąµą“ą“Æąµą“ ą“ąµą“ą“æą“¶ąµą“¶ą“æą“ą“ąµ¾ ą“ ą“ą“Æąµą“ąµą“ąµą“ą“Æąµą“ ą“ąµą“Æąµą“Æąµą“Øąµą“Øąµą“µąµą“Øąµą“Ø ą“Øą“æą“¬ą“Øąµą“§ą“Øą“Æąµą“ąµą“ąµ ą“µą“æą“§ąµą“Æą“®ą“¾ą“Æą“æ ą“ą“æą“ą“øąµą“ą“æ ą“°ą“ą“æą“øąµāą“ąµą“°ąµą“·ąµ» ą“Ŗąµą“Øą“ą“øąµą“„ą“¾ą“Ŗą“æą“ąµą“ą“¾ąµ» ą“ą“®ąµą“®ąµ & ą“ą“¾ą“¶ąµą“®ąµąµ¼ ą“¹ąµą“ąµą“ąµą“ą“¤ą“æ ą“ ą“Øąµą“®ą“¤ą“æ ą“Øąµ½ą“ą“æ.
ą“ą“æ.ą“ą“øąµ.ą“ą“æ. ą“±ą“ą“æą“øąµāą“ąµą“°ąµą“·ąµ» ą“Ŗąµą“Øą“ą“øąµą“„ą“¾ą“Ŗą“æą“ąµą“ąµ½ą“±ą“æą“ąµą“ąµą“£ąµą“ąµ¾ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ąµą“ą“Æąµą“ ą“ąµą“ą“æą“¶ąµą“¶ą“æą“ą“ąµ¾ ą“ ą“ą“Æąµą“ąµą“ąµą“ą“Æąµą“ ą“ąµą“Æąµą“Æąµą“Øąµą“Øą“¤ą“æą“Øąµ ą“µą“æą“§ąµą“Æą“®ą“¾ą“Æą“æ ą“ ą“Øąµą“µą“¦ą“æą“ąµą“ąµą“ą“®ąµą“®ąµ & ą“ą“¾ą“¶ąµą“®ąµąµ¼ ą“¹ąµą“ąµą“ąµą“ą“¤ą“æ .
| WP(C) No. 2765/2025 | CM(7329/2025)ą“ą“¤ąµą“¤ą“°ą“µą“æą“Øąµą“±ąµ ą“¤ąµą“Æą“¤ą“æ: 10 ą“Øą“µą“ą“¬ąµ¼ 2025
ą“ąµą“øąµ: G.N.T. Constructions Company vs. Union Territory of J&K & OthersCitation:
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Allahabad High Court Quashes GST Demand Over Procedural Lapses: Wrong GSTIN, Demand Beyond SCN & Improper Service.
The Allahabad High Court has unequivocally held that GST authorities must adhere to statutory discipline. Proceedings marred by wrong GSTIN,
Post Under: GST| Article
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- GSTN Advisory on Interest Collection and Major Enhancements in GSTR-3B.
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- ą“±ą“æą“ąµą“ąµą“£ąµą“ąµ¾ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ąµą“ą“Æąµą“ ą“ąµą“ą“æą“¶ąµą“¶ą“æą“ą“ąµ¾ ą“ ą“ą“Æąµą“ąµą“ąµą“ą“Æąµą“ ą“ąµą“Æąµą“Æąµą“Øąµą“Øąµą“µąµą“Øąµą“Ø ą“Øą“æą“¬ą“Øąµą“§ą“Øą“Æąµą“ąµą“ąµ ą“µą“æą“§ąµą“Æą“®ą“¾ą“Æą“æ ą“ą“æą“ą“øąµą“ą“æ ą“°ą“ą“æą“øąµāą“ąµą“°ąµą“·ąµ» ą“Ŗąµą“Øą“ą“øąµą“„ą“¾ą“Ŗą“æą“ąµą“ą“¾ąµ» ą“ą“®ąµą“®ąµ & ą“ą“¾ą“¶ąµą“®ąµąµ¼ ą“¹ąµą“ąµą“ąµą“ą“¤ą“æ ą“ ą“Øąµą“®ą“¤ą“æ ą“Øąµ½ą“ą“æ.
- Allahabad High Court Quashes GST Demand Over Procedural Lapses: Wrong GSTIN, Demand Beyond SCN & Improper Service.
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