GSTN Advisory: Key Enhancements in GSTR-3B Filing Effective from February 2026 Tax Period

Introduction The Goods and Services Tax Network (GSTN) had earlier announced that several important enhancements in the filing of GSTR-3B returns would take effect from the January 2026 tax period. However, it has now been clarified that these changes will be implemented starting from the February 2026 tax period. The enhancements are aimed at […]