Legal Contents

Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals – Instruction No. 01/2026-GST dated 03.08.2026

F. No.GST/INV/Audit Report No.7 of 2024/33/2024-25वित्त मंत्रालय राजस्व विभागकेन्द्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड GST-Investigation Wing 10वाँ माला, टावर-2, जीवन भारती बिल्डिंग कनाट सर्कस, नई दिल्ली-110001.03-08-2026 Instruction No. 01/2026-GST Subject: Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals – reg. The undersigned is directed

Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals – Instruction No. 01/2026-GST dated 03.08.2026 Read Post »

Reconstitution of Benches and revised classification of categories of cases in GSTAT – Order No. 04/GSTAT/PB/2026 dated 29.07.2026

Goods & Services Tax Appellate Tribunal (GSTAT) Department of Revenue, Ministry of Finance 6th Floor, Tower-1, Jeevan Bharti Building Connaught Place, New Delhi-110001 F.No. GSTAT/Benches/PB/2026/157 Date: 29.07.2026 OFFICE ORDER No. 4/GSTAT/PB/2026 Subject: Reconstitution of Benches and Revised Classification of Categories of Cases in the Goods and Services Tax Appellate Tribunal (GSTAT) In continuation of Office

Reconstitution of Benches and revised classification of categories of cases in GSTAT – Order No. 04/GSTAT/PB/2026 dated 29.07.2026 Read Post »

Clarification regarding filing of appeal by department before GSTAT against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases)

Circular No. 256/02/2026-GST F. No. CBIC-20010/12/2026-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** Room No. 16039, Kartavya Bhawan- I, New Delhi, Dated: 25th July, 2026 To, The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject:

Clarification regarding filing of appeal by department before GSTAT against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases) Read Post »

GSTAT Advisory for Token Generation for Filing Appeals – Important Guidance

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (GST APPELLATE TRIBUNAL) PRINCIPAL BENCH, NEW DELHI F.No. ADM-ADMI/40/2026-AR-PRGSTAT/601 Date: 10th July 2026 Order No. 156/2026 Reference: Letter dated 09.07.2026 vide F. No. A-50/7/2025-GSTAT-DOR-Part(1) issued by Department of Revenue. The online E-filing portal for filing appeal before the GST Appellate Tribunal (GSTAT) under Section 112 of

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Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026

Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026 Jul 1st, 2026 It is informed that the Aggregate Annual Turnover (AATO) functionality is currently being upgraded to enable automatic updation of AATO as subsequent returns are filed post amendment window. As this enhanced functionality is being deployed from 1st July 2026,

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GSTAT Appeal Filing Deadline Extended to 31 July 2026 under CGST Section 112 – Notification S.O. 3502(E) dated 30.06.2026

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2026 S.O. 3502(E). – In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India

GSTAT Appeal Filing Deadline Extended to 31 July 2026 under CGST Section 112 – Notification S.O. 3502(E) dated 30.06.2026 Read Post »

Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction – Circular No. 255/01/2026-GST dated 25.06.206

Circular No. 255/01/2026-GST F. No. CBIC-20010/11/2026-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, Dated the 25th June, 2026 To,The Principal Chief Commissioners/ Chief Commissioners (All)The Principal Director General/ Director General (All) Madam/Sir, Subject: Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one

Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction – Circular No. 255/01/2026-GST dated 25.06.206 Read Post »

GSTAT order for State Bench Composition & Case Categorization Rules – Order No. 03/GSTAT/PB/2026 dated 14.05.2026

Goods & Services Tax Appellate Tribunal (GSTAT) Department of Revenue, Ministry of Finance 6th Floor, Tower-1, Jeevan Bharti Building Connaught Place, New Delhi-110001 F.No. GSTAT/Benches/PB/2026/157 Date: 14-05-2026 OFFICE ORDER No. 3/GSTAT/PB/2026 Creation of Benches Vide Section 109(8) of CGST ACT, 2017 and Sub-rule (1) of Rule 110A of the CGST Rules, 2017, matters involving tax liability

GSTAT order for State Bench Composition & Case Categorization Rules – Order No. 03/GSTAT/PB/2026 dated 14.05.2026 Read Post »

GSTAT Extends Ease-of-Filing Guidelines Till December 31, 2026; Issues Key Scrutiny Instructions

GOVERNMENT OF INDIA  MINISTRY OF FINANCE DEPARTMENT OF REVENUE (GST APPELLATE TRIBUNAL) PRINCIPAL BENCH, NEW DELHI F.No. GSTAT/Pr.Bench/Portal/125/25-26 Dated: 14th May, 2026 In continuation of this office order No. 16/2026 dated 20th January, 2026 and Instructions dated 10th March 2026, considering the difficulties being faced by the appellants in the initial phase for filing of

GSTAT Extends Ease-of-Filing Guidelines Till December 31, 2026; Issues Key Scrutiny Instructions Read Post »

Corrigendum in CGST Notification No. 02/2026 – Central Tax dated 08.05.2026

MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 8th May, 2026 S.O. 2349(E).— In the notification of the Government of India in the Ministry of Finance, Department of Revenue, bearing number S.O. 2286 (E) dated the 7 th May, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii),

Corrigendum in CGST Notification No. 02/2026 – Central Tax dated 08.05.2026 Read Post »

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B 1. As a facilitation measure for taxpayers and assisting the taxpayers in doing a correct self-assessment, GST Portal auto-calculates interest on delayed filing of GSTR-3B based on the tax liability discharged and tax liability breakup provided in “Tax Liability Breakup, As Applicable” table. 2. This

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Rule 1 of Income-tax Rules, 2026 – Short title and commencement

The Income-tax Rules, 2026 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 20th March, 2026 G.S.R. 198(E).—In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules, namely:– Rule : 1. Short

Rule 1 of Income-tax Rules, 2026 – Short title and commencement Read Post »

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