GSTN Issues Advisories on Appeals, Pre-Deposit, GSTR-3B: Key

When reading GSTN Issues Advisories on Appeals, Pre-Deposit, GSTR-3B: Key, the important part is to keep the core facts intact while presenting the context in a clearer way for readers.

What This Update Means

Readers should treat this as a tax and compliance update, not as personal advice.

Key Reader Takeaways

• Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes.
• The advisory clarifies that rectification must be sought to enable appeals and…
• Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.
• During the month of April, 2026, the following Advisories have been issued so far in relation to the various compliances by GSTN: The gist of these Advisories / Updates is summarized hereunder for easy understanding: Difficulty in filing appeals on the GST portal (Source: GSTN Advisory dated 03.04.2026 ) Advisory on Pre-deposit for Appeal GSTN has made ‘pre-deposit’ field editable for the filing of appeal w.e.f.

LAMORC DIGITAL Context

The detailed section below preserves the source-backed information so readers can review the full context and important details in one place.

Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the month of April, 2026, the following Advisories have been issued so far in relation to the various compliances by GSTN:

The gist of these Advisories / Updates is summarized hereunder for easy understanding:

Difficulty in filing appeals on the GST portal

(Source: GSTN Advisory dated 03.04.2026 )

Advisory on Pre-deposit for Appeal

GSTN has made ‘pre-deposit’ field editable for the filing of appeal w.e.f. 6 th April, 2026.

(Source: GSTN Advisory dated 10.04.2026 )

Advisory on Interest in GSTR-3B

Login → Return Dashboard → Select Return Period → GSTR 3B → Prepare Online → System Generated GSTR 3B PDF.

The taxpayer may click on the “RE-COMPUTE INTEREST” button provided under Table 5.1 of GSTR 3B. Upon clicking this option, the system recalculates the interest based on the latest and updated parameters available in the system and the revised interest amount will then be reflected in the updated system generated GSTR-3B PDF.

(Source: GSTN Advisory dated 16.04.2026 )

Introduction of IMS Offline Tool on GST Portal

Steps to use the IMS offline tool:

a) Download the Tool:

b) Download IMS Data from Portal:

Import downloaded Json File and Validate Sheet:

Generate and Upload Json on GST Portal:

Important points/validations related to using offline tools:

(Source: GSTN Advisory dated 21.04.2026 )

Readers should treat this as a tax and compliance update, not as personal advice.

This article is for general information based on available source information. It should not be considered legal, tax, investment, or financial advice.