The Office of the Principal Commissioner, Central Goods and Services Tax (CGST), Delhi South Commissionerate has issued Trade Notice No. 20/2026 dated February 11, 2026, to inform trade, industry , stakeholders and field formations about the “Functionality Deployment Report – October 2025” released by GSTN.
The notice outlines a number of system enhancements and new functionalities introduced across various GST modules on the GST portal to improve operational efficiency, transparency, and compliance management.
Key Highlights
- Audit Module Enhancements
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- Facility for allocation, assignment and modification of multiple audit cases simultaneously has been enabled.
- Audit Commissioners can allocate audit cases to Senior Audit Officers and further assign them to audit teams through system-based selection.
- System now allows downloading of case details in Excel format and provides improved filtering criteria such as jurisdiction and audit head.
- Capability introduced to modify team leads, team members and Chartered Accountants (CA) for special audit cases.
- Back Office Improvements
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- Record Search functionality has been enhanced to allow searches using ARN, Case ID, Order Number or Notice ID, in addition to GSTIN.
- Additional details such as Form Type and Tax Period are now displayed in search results.
- Improvements have been made to the Update Jurisdiction of Taxpayers feature, including transfer of pending ARNs and correction of errors while searching temporary IDs.
- Enforcement Module
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- Enquiry cases can now be closed by either the initiator or responder at any stage.
- A dedicated “Close Enquiry Case” tab has been introduced to record proceedings before closure.
- Once closed, the system automatically notifies the concerned officers through email and alerts.
- Registration and Taxpayer Services
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- Introduction of a Simplified GST Registration Scheme under Rule 14A, allowing certain applicants to obtain registration automatically within three working days if their monthly tax liability on supplies to registered persons does not exceed ₹2.5 lakh.
- Integration with India Post enables automated Welcome Letters for newly registered taxpayers, along with tracking of delivery status by officers.
- Aadhaar authentication module enhanced to include foreign national identification and Aadhaar expiry details.
- Returns and Compliance Changes
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- Updates to GSTR-3B, including locking of Table 3.2 and revised auto-population rules.
- Introduction of bulk search functionality for Bill of Entry (BoE) through ICEGATE, allowing taxpayers to upload Excel templates to retrieve multiple records.
- Changes implemented in GSTR-9 and GSTR-9C calculations and reporting fields, including additional tables and recomputation rules.
- Refund and Prosecution Modules
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- Enhancements to the Refund module ensure proper reassignment of refund applications when taxpayer jurisdiction changes.
- Prosecution and Compounding module functionalities have been enabled for CBIC officers, including issuance of notices, hearing notices and compounding orders.
- Payment and Portal Updates
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- Taxpayers in Chhattisgarh can now make GST payments using Credit/Debit Card or BHIM UPI under the e-payment mode.
- Improvements have also been made in taxpayer consent management and GTA declaration messages on the GST portal.
Objective
The enhancements aim to strengthen digital governance under the GST framework, streamline administrative processes for tax officers, and provide greater ease of compliance for taxpayers.
Trade bodies, taxpayers, and departmental officers have been advised to take note of the updated functionalities and utilise them accordingly.
The Trade Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Trade-Notice-No.-20-of-2026.pdf
