GST updates and what's new
Rule changes that matter for GST notices and returns, and new things on GSTPaid. Each rule entry shows the date it took effect.
Rule changes explained
Changes our guides and calendar already reflect.
FY 2022-23 onwards
GSTR-9 late fee reduced and tied to turnover
Notification 07/2023-Central Tax (31 March 2023) set the GSTR-9 late fee at ₹50, ₹100 or ₹200 a day by turnover slab, with caps of 0.04% or 0.5% of turnover. Our late fee calculator now covers GSTR-9.
FY 2024-25 onwards
Section 74A replaces Sections 73 and 74 for demand notices
For FY 2024-25 onwards, show cause notices for tax demands are issued under Section 74A, with a 42-month window from the due date of the annual return. Notices for earlier years still follow Sections 73 and 74.
4 August 2023
Rule 88D: automatic ITC mismatch intimation (DRC-01C)
When the credit in GSTR-3B is higher than GSTR-2B by more than the set margin, the portal sends a DRC-01C intimation and the taxpayer has a short window to explain or pay the difference with interest.
1 October 2022
Section 16(2)(aa): credit only on invoices shown in GSTR-2B
Input tax credit can be taken only on invoices that the supplier has reported and that appear in the recipient's GSTR-2B. This is why a supplier's late filing can hold up your credit.
What's new on GSTPaid
3 October 2026
Five more guides: DRC-01A, DRC-01B, DRC-01C, REG-17 and the GSTR-9 late fee
Step-by-step help for the pre-notice intimation, the two automatic mismatch intimations, a registration cancellation notice, and the GSTR-9 late fee. The late fee calculator now includes GSTR-9.
3 October 2026
Due-date pages for GSTR-1, GSTR-3B, GSTR-9 and CMP-08
One page for each return, with the dates for the current and next financial year, in English and Hindi.
3 October 2026
The due-date calendar reads your GSTIN and turnover
Type a GSTIN to pick your state, choose your turnover to see which returns apply, and download the dates as an .ics file.
3 October 2026
Notice reply guides: ASMT-10, DRC-01 and ITC mismatch
Step-by-step guides to reading and replying to the most common GST notices.
3 October 2026
Free GST late fee and interest calculator
Work out the late fee and interest for a delayed GSTR-1 or GSTR-3B.
This page lists changes we have verified against the Act, the Rules or a notification. It is not a news feed. For a due-date extension, always check the latest CBIC notifications.
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