GST
Notifications, circulars, rate changes and GSTN advisories.
Input Service Distributor (ISD) Under GST — Registration, ITC Distribution and GSTR-6
An explainer on the Input Service Distributor mechanism under GST — mandatory registration, the Rule 39 turnover-ratio distribution formula, and the monthly GSTR-6 filing — timed to annual-return reconciliation season. Prepared by Finoscape Editorial Team.
15 Oct 20264 min read
Read MoreGSTR-9 and GSTR-9C Annual Return Filing for FY 2025-26 Is Now Live — Due 31 December, With a Portal Glitch CAs Should Know About
GSTR-9/GSTR-9C for FY 2025-26 is now open on the GST portal, due 31 December 2026 — with a separate 30 November ITC cut-off, a first-ever dual-rate reconciliation, and a reported portal glitch CAs should check before escalating. Prepared by Finoscape Editorial Team.
15 Oct 20266 min read
Read MorePDS Flour Milling Stays GST-Exempt Only Within a 25% Goods-Value Line: West Bengal AAR’s Arithmetic in Darjeeling Flour Mills
West Bengal AAR holds PDS wheat-milling-into-fortified-flour exempt from GST only if the goods component stays within 25% of the composite supply’s value. Prepared by Finoscape Editorial Team.
9 Oct 20264 min read
Read MoreGST 2.0 Gets a Tune-Up: 15 GST Changes Every Business Should Know
The 57th GST Council meeting (8 October 2026) delivers 15 major GST reforms: arrest powers proposed for removal, prosecution threshold raised to ₹5 crore, faster refunds, wider ITC on capital goods and employee insurance, simpler registration compliance, easier e-commerce inter-State selling and more. No rate changes. Edited by CA Siddharth S. Sancheti.
9 Oct 202610 min read
Read More57th GST Council Recommends Scrapping Arrest Powers Under Section 69, Raises Prosecution Threshold to ₹5 Crore: What Today’s Outcome Actually Means
At 11:00 AM this morning, the 57th GST Council sat down at Bharat Mandapam for a meeting that had already […]
8 Oct 20269 min read
Read MoreOne PAN, Several States, One Form: GSTN’s New Multi-State Registration Facility
From 1 October 2026, GSTN lets Normal Taxpayers apply for GST registration in several States/UTs at once via a single Master TRN, entering common business details once instead of filing the same information State by State. Prepared by Finoscape Editorial Team.
3 Oct 20264 min read
Read MoreGST Collections Cross ₹2 Lakh Crore Again in September: What the Numbers Underneath Are Actually Saying
GSTN’s final revenue report for September 2026 shows gross GST collections of ₹2,03,521 crore, up 14.7% YoY, while net revenue rose a sharper 18.1% — a gap that says more about refund management than tax collection.
2 Oct 20266 min read
Read MoreCustomer Not Paying? The GST Portal Has a Lesser-Known Reminder Channel
Learn how eligible GST taxpayers can send payment reminders and missing-invoice requests through the GST Portal, with steps, limits and legal caveats.
30 Sept 20264 min read
Read MorePuneet Batra v. Union of India: Supreme Court Stays Delhi HC on GST Search of Advocate’s Office
The Supreme Court has stayed a Delhi High Court judgment that upheld a GST department search of an advocate’s office, pausing examination of seized data while it examines the advocate-client privilege question under Section 67 of the CGST Act — with the advocate due before the GST officer today.
30 Sept 20266 min read
Read MoreOut of NCLT, Back Into the GST Appeal: Madras High Court’s Reduced Pre-Deposit Route for Resolved Companies
The Madras High Court has permitted a company that emerged from NCLT insolvency resolution to pursue a statutory GST appeal, conditional on depositing the full tax demand plus only 10% of interest and penalty under Section 107(6) of the CGST Act.
23 Sept 20265 min read
Read MoreA Demand Cannot Stand on an Appellate Order CESTAT Has Already Set Aside — Delhi HC (Welspring Universal)
The Delhi High Court has quashed a ₹76.72 lakh demand-cum-show-cause notice and confirmation order because the adjudicating authority relied on a Commissioner (Appeals) order that CESTAT had already set aside.
16 Sept 20265 min read
Read MoreDGGI’s Section 122 Jurisdiction Upheld, Pre-Deposit Transition Rule Reaffirmed — Delhi HC (Rohit Garg)
In a batch of 629 writ petitions worth over ₹227 crore, the Delhi High Court has upheld DGGI officers’ jurisdiction to issue Section 122 GST penalty notices, and reaffirmed that the amended 10% pre-deposit rule doesn’t reach back to pre-October-2025 show cause notices.
16 Sept 20268 min read
Read MoreHDFC Life: A ₹942 Crore GST Notice Just Grew Into a ₹3,365 Crore Confirmed Demand
The Commissioner (Appeals-III), CGST & Central Excise, Mumbai has confirmed a ₹3,365 crore GST demand and penalty against HDFC Life Insurance, rooted in a sector-wide DGGI probe into input tax credit claimed on agent-commission-linked invoices.
15 Sept 20265 min read
Read MoreGSTN’s New Geo-Coordinate Registration: Smarter Portal, Same Professional Responsibility
GSTN’s geo-coordinate based jurisdiction auto-population is live from 1 September 2026. It reduces manual errors — but the taxpayer’s responsibility for correct address, geo location and jurisdiction remains unchanged.
15 Sept 20265 min read
Read MoreCorporate Guarantee Is Taxable — But the Gujarat High Court Has Drawn a Very Important Line
Gujarat HC confirms corporate guarantees between holding and subsidiary are taxable under GST — but Rule 28(2)’s 1% formula cannot apply before 26 October 2023, and ‘whichever is higher’ has been read down.
15 Sept 20267 min read
Read MoreNo ‘Reason to Believe’: Karnataka HC Quashes GST Registration Cancellation Built on a Fabricated Field Report
The Karnataka High Court has quashed the cancellation of two GST registrations as “fake,” holding that field-verification reports containing an unrelated property’s photograph and a blank report cannot meet the statutory “reason to believe” standard.
13 Sept 20265 min read
Read MoreNo More GST Registration Without Biometric Aadhaar: Delhi High Court’s Nationwide Direction
The Delhi High Court has directed that no GST registration be granted anywhere in India without biometric Aadhaar authentication, responding to over ₹28,000 crore in fraud-linked tax evasion detected across two years through fake registrations.
13 Sept 20264 min read
Read MoreAndhra Pradesh High Court Quashes GST Audit for Violating Section 65(3) Notice Period
The Andhra Pradesh High Court has quashed a GST audit report and the Section 73 notice built on it, holding that the department finalised its findings before the mandatory 15-working-day notice period under Section 65(3) had run, and without considering the taxpayer’s timely reply as Rule 101(4) requires.
11 Sept 20267 min read
Read MoreBombay High Court: Contractor Entitled to GST Reimbursement on Pre-GST Government Tender
In June 2014, the Nagpur Improvement Trust floated a tender for an affordable housing project at Wathoda, Nagpur. Indu Construction […]
10 Sept 20267 min read
Read MorePunjab & Haryana HC: Section 74 CGST Act Cannot Question Pre-GST CENVAT Credit
The Punjab and Haryana High Court has held that GST authorities cannot use Section 74 of the CGST Act to reopen the admissibility of CENVAT credit originally availed under the pre-GST Service Tax regime, following the Jharkhand High Court’s Usha Martin ruling — now affirmed by the Supreme Court’s dismissal of the department’s review petition.
9 Sept 20267 min read
Read MoreSupreme Court Upholds Quashing of ₹363-Crore GST Demand Against Vodafone Idea Post-Merger
The Supreme Court has refused to revive a ₹363 crore GST demand issued to Vodafone Mobile Services Limited after its 2018 merger into Idea Cellular, holding that Section 87 of the CGST Act cannot authorise a notice to a company that had already ceased to exist — with the department’s own knowledge of the merger sealing the outcome.
9 Sept 20267 min read
Read More57th GST Council Meeting Confirmed for 7 October 2026 — Correction to Finoscape’s 31 August Article
The GST Council Secretariat’s Office Memorandum dated 6 September 2026 confirms the 57th GST Council Meeting is now scheduled for 7 October 2026, with the Officers’ Meeting on 5–6 October — superseding the 12 September date reported in Finoscape’s 31 August article.
8 Sept 20266 min read
Read MoreCBIC Eases EMI Scheme Documentation; Sets Mandatory Import Checklists for Cosmetics, Drugs & Medical Devices
CBIC’s Circular Nos. 39/2026 and 40/2026-Customs, both dated 3 September 2026, cut EMI Scheme application documents from 10 to 3 and prescribe mandatory Residual Shelf Life and licensing checklists for importing cosmetics, drugs and medical devices.
7 Sept 20267 min read
Read MoreCBIC Launches National Assessment Centre Portal for Uniform Customs Assessment
CBIC’s Circular No. 41/2026-Customs launches the National Assessment Centre Portal (naccustoms.gov.in), a common digital repository of NAC decisions, CAAR rulings and classification guidance aimed at reducing inconsistent Customs assessment across ports.
7 Sept 20265 min read
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