In this edition: GSTN has released gross and net GST revenue collections for August 2026, enabled filing of appeals...
Global Partner. Integrated Solutions.
GST TRAIL | Key GST Updates for September 2026
In this edition
GSTN has released gross and net GST revenue collections for August 2026, enabled filing of appeals in Nil or Zero demand cases and issued an advisory on emSigner version 3.3.
GSTN has enabled the filing of appeals (Form GST APL-01) in cases where the demand amount reflected on the GST portal is Nil or Zero.
This facility is applicable in cases where a tax liability exists. However, the demand reflected in the demand order is Nil or Zero because the taxpayer had already discharged the liability before the demand order was issued.
Previously, taxpayers were unable to file an appeal in such cases, as the GST portal restricted the filing of Form GST APL-01 where the demand amount was reflected as Nil or Zero.
With this enhancement, taxpayers can now file appeals in Form GST APL-01 even against demand orders displaying a Nil or Zero demand amount on the GST portal.
GSTN has issued an advisory on the use of emSigner Version 3.3
As part of the recent enhancements to the GST portal, emSigner version 3.3 has been made available for all users. This updated version applies to both taxpayers and GST officers who use Digital Signature Certificates (DSC) for authentication and filing activities on the GST portal.
Users are advised to download and install the latest version of emSigner (v3.3) to ensure seamless DSC-based login, filing and verification processes on the GST portal. The upgrade is intended to improve system compatibility, performance, and the overall user experience.
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