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

It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory, kindly click on the link given below:

https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator.pdf

Please note that the services of eWayBill2 (https://ewaybill2.gst.gov.in/) and eInvoice2 (https://einvoice2.gst.gov.in/) will be unavailable on 12/02/2026 from 10:00 AM to 2:00 PM due to scheduled downtime. However, the services on eWayBill-1 (https://ewaybillgst.gov.in/) and eInvoice-1 (https://einvoice1.gst.gov.in/) will remain fully operational during this period.

Regular taxpayers can opt for the Composition Scheme for the Financial Year 2026–27 by accessing the GST Portal and navigating to Services -> Registration -> Application to Opt for Composition Levy, where they can file Form CMP 02. This facility will remain available until March 31, 2026.

We shall be enhancing services on the GST portal on 14th February'26 10:00 PM onwards. GST Portal services will not be available until 15th February'26 06:00 AM. The inconvenience caused is regretted.

In continuation to the advisory posted on the GST Portal on 30th January, 2026 on the above subject, it is hereby informed that the functionality to utilise CGST or SGST ITC for payment of IGST liability, in any order of payment after complete exhaustion of IGST Credit (ref point no 3 of the advisory), shall be available from February-2026 period.

For detailed advisory posted earlier, kindly refer the below link:

https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator.pdf