GST
GST law, rates, returns and portal changes.
2stories · Action needed
September 2026
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New DSC token issued on or after 21 September 2026? Upgrade to emSigner 3.3 for the GST portal
emSigner 3.3Action neededGSTN has released emSigner version 3.3 for tokens issued on or after 21 September 2026. Older versions will not work with the new tokens; existing working DSCs need no change.
May 2026
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GST refund of accumulated ITC: Annexure-B must now be filed through the portal’s offline utility
Annexure-B in ExcelAction neededThe GST portal advisory of 18 May 2026 replaces the PDF Annexure-B with a standard Excel offline utility for refunds of accumulated input tax credit — exports and SEZ supplies without tax, inverted tax structure, and export of electricity. Invoices are reported HSN/SAC-wise and checked against GSTR-2B.
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