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    <description>GST procedural updates include: portal-enabled appeals against waiver application rejection orders (SPL-07) with specific filing navigation and no portal withdrawal option; a restore-by-undertaking route for previously withdrawn appeals; security enhancements requiring ASP/GSP OTP-consent notifications to authorised signatories, historic access logs and consent-revocation; reintroduction of non-editable auto-populated inter-state values in Table 3.2 of GSTR-3B to be corrected via GSTR-1/GSTR-1A or IFF; and guidance to ignore erroneously issued GSTR-3A notices to certain cancelled composition taxpayers pending technical fixes and grievance resolution.</description>
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