The GST Council Secretariat’s April 2026 newsletter highlights several important GST portal improvements intended to simplify compliance and address practical difficulties faced by taxpayers.
IMS Offline Tool Introduced
An Invoice Management System Offline Tool has been introduced for taxpayers. The Excel-based utility allows businesses to review and take action on individual or bulk invoices uploaded by suppliers through GSTR-1, GSTR-1A or the Invoice Furnishing Facility.
Businesses can use the tool to accept, reject or keep invoice records pending more efficiently. Regular reconciliation remains important before claiming Input Tax Credit.
Editable Pre-Deposit for GST Appeals
From 6 April 2026, the pre-deposit field in Form APL-01 became editable on the GST portal.
Earlier, the portal automatically populated the pre-deposit percentage as 10% and did not permit changes. The revised facility allows taxpayers to modify the percentage according to the facts of their case and calculate the applicable amount while filing an appeal.
The appellate authority will verify the amount and mode of payment during the appeal proceedings.
Appeals Where the Order Shows NIL Demand
Some taxpayers have faced difficulty filing GST appeals when an adjudication order reflects a NIL demand despite an unresolved dispute.
This may occur where tax, interest or penalty was paid at the Show Cause Notice stage without admitting liability. If the GST portal prevents filing Form APL-01 because the demand is shown as zero, the taxpayer may approach the adjudicating authority for rectification.
After the corrected demand is reflected on the portal, the taxpayer can proceed with the appeal within the prescribed time limit.
What Businesses Should Do
• Reconcile supplier invoices before claiming Input Tax Credit.
• Review the IMS Offline Tool for bulk invoice management.
• Verify demand and pre-deposit details before filing GST appeals.
• Seek timely rectification where an order incorrectly reflects NIL demand.
• Maintain supporting records for returns, payments and appeal proceedings.
How Deepak Patil & Co. Can Help
Deepak Patil & Co. can assist businesses with GST return filing, invoice reconciliation, departmental representation, demand review and appeal-related compliance.
Official Source
GST Council Secretariat, April 2026 Newsletter:
https://gstcouncil.gov.in/sites/default/files/2026-05/newsletter_april_issue.pdf
Disclaimer: This article is intended for general information only. The appropriate action depends on the facts and legal position of each case. Professional advice should be obtained before proceeding.
