Ayush goyal

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


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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)

11/04/2026

*🚨GST ADVISORY BREAKING – Appeal Filing Relief to pay Pre-Deposit*

Pre-deposit in Form APL-01 is now editable on GST portal (w.e.f. 6 April 2026).

*Earlier* :
➡️Auto-set at 10% u/s 107(6)
➡️Not editable ❌

*Now* :
➡️Taxpayers can modify% as per actual case ✅
➡️Helps where payment already made or demand mismatch

Final verification will be done by Appellate Authority.

https://whatsapp.com/channel/0029VaAh7oy6rsQmCgOfcO3K/328

03/04/2026

Important GSTN Advisory on Rectification Route Enabled for Appeals Blocked by NIL Demand Orders Due To Prior Voluntary Payment

01/04/2026

New TDS/TCS Payment Process from 1st April 2026

E-Pay Tax Tab Shows 2 Option (Pic 1)

Income-tax Act, 2025 - New Process Explained Here
Income-tax Act, 1961 - Same Process No Change

Pic 2
👉Select the appropriate deductee type (Corporate or Non-Corporate); separate challans are required for each type.
👉Select the correct status of the deductees (Resident or Non-Resident). Separate challans must be prepared based on the deductees’ status

Pic 3
Multiple section codes can be selected for the chosen deductee type in a single challan, subject to a maximum of 20 codes. If more than 20 codes are required, an additional challan must be filed.

Pic 4
Combine amount of all section code will appear and then same process flow like old payment process

Benefits - Payment for multiple section codes (maximum 20) now possible using single challan
#2026

25/03/2026

आगरा, उत्तर प्रदेश – एत्मादपुर के रजिस्ट्री दफ्तर में आयकर विभाग (IT) के सर्वे के दौरान बड़ा खुलासा हुआ है। करीब ₹900 करोड़ के बैनामों में भारी गड़बड़ी सामने आई है, जिससे प्रशासन में हड़कंप मच गया है।

करीब 5 घंटे चली जांच में पता चला कि कई बड़े सौदों में नियमों का खुला उल्लंघन किया गया। खास बात यह है कि ₹30 लाख से ऊपर के सौदों की SFT (Statement of Financial Transactions) रिपोर्टिंग नहीं की गई, जो कि अनिवार्य होती है।

जांच में यह भी सामने आया कि कई बैनामों में नकद भुगतान (कैश ट्रांजैक्शन) किया गया, जो नियमों के खिलाफ है।

अब इस मामले में उप निबंधक कार्यालय पर बड़ी कार्रवाई की तैयारी की जा रही है और संबंधित अधिकारियों से पूछताछ जारी है।

यह मामला रियल एस्टेट और रजिस्ट्री प्रक्रिया में पारदर्शिता को लेकर गंभीर सवाल खड़े करता है।

22/02/2026

📌 GST Update – Rule 14A Withdrawal

Option to withdraw from Rule 14A is available on GST portal via Form REG-32.

➡️ Can apply if output tax liability to registered persons exceeds ₹2.5 lakh per month or business needs normal compliance.

➡️ Changes effective from next month after approval.

21/02/2026

🚨 GST Portal Issue – Withdrawal under Rule 14A

Dealers are presently unable to file Form GST REG-32 on the GST portal to withdraw from Rule 14A, despite completing the mandatory 3-month lock-in and filing all returns. ⚠️

This restriction prevents eligible taxpayers from declaring outward liability above ₹2.50 lakhs in GSTR-1, affecting statutory compliance. 📊

As per Rule 14A(11), higher liability can be declared only after the withdrawal order is issued. Since the REG-32 filing facility is unavailable, dealers are facing compliance difficulty through no fault of their own.