| January 2, 2026 |
02.01.2026: CBIC notifies new GST at 40% on tobacco, panmasala and cigaretteres w.e.f. 01.02.2026: CBIC Notification |
| January 2, 2026 |
02.01.2026: CBIC amended the CGST Rules, 2017 to Shift to RSP-based valuation for tobacco and allied products, overriding general valuation rules. |
| January 1, 2026 |
01.01.2026: Compensation Cess on all goods specified in the Schedule had been withdrawn with effect from 1 February 2026. |
| January 1, 2026 |
01.01.2026: GST demands cannot be sustained merely because services are performed in India, if the statutory conditions for export of services are satisfied: Karnataka High Court |
| January 1, 2026 |
01.01.2026: GST compensation cess on tobacco to end on Feb 1, orders govt; new laws notified |
| December 31, 2025 |
31.12.2025: Tree plantation and maintenance carried out by a Section 12AB registered charitable institution qualifies as “preservation of environment” under GST law; covered within the exemption: Gujarat AAR |
| December 31, 2025 |
31.12.2025: Adjudicating authorities have the duty to re-examine ITC eligibility when statutory conditions are eventually fulfilled: Himachal Pradesh High Court |
| December 30, 2025 |
30.12.2025: Confiscation u/s 130 cannot be mechanically invoked without first complying with the mandatory procedure u/s 129, including issuance of notice and determination of penalty: Gujarat High Court |
| December 30, 2025 |
30.12.2025: FICO demands immediate release of GST refunds |
| December 29, 2025 |
29.12.2025: GSTN has issued an Advisory on Electronic Credit Reversal and Re-claimed Statement & RCM Liability/ITC Statement |
| December 29, 2025 |
29.12.2025: For refund of unutilised ITC under Section 54(3), the statute does not mandate that inputs must be used in the manufacturing process itself: Calcutta High Court |
| December 29, 2025 |
29.12.2025: Initiation of Section 73 Proceedings for Recovery of Refund Impermissible After Refund Sanction Is Upheld in Departmental Appeal under Section 107 of the CGST Act: Orissa High Court |
| December 27, 2025 |
27.12.2025: Any judicial direction on air purifier GST will violate basic structure: Government to High Court |
| December 27, 2025 |
27.12.2025: General Penalty under Section 125 Not Leviable Where Late Fee Is Imposed under Section 47 for Non-Filing of GST Annual Returns: Madras High Court |
| December 26, 2025 |
26.12.2025: Refund eligibility depends on whether ITC has accumulated due to higher tax rates on any of the inputs, and not only by comparing the tax rate of the principal input with the output supply: Karnataka High Court |
| December 26, 2025 |
26.12.2025: Deeming fiction under Sections 169(2) and 169(3) cannot be expanded to presume service merely because a document is made available on the GST portal: Allahabad High Court |
| December 25, 2025 |
25.12.2025: Delhi High Court asks GST Council to meet at the earliest, slash GST on air purifiers |
| December 24, 2025 |
24.12.2025: Where incorrect distance and validity in the e-way bill result from auto-population beyond the control of the assessee, penal consequences are unsustainable: Allahabad High Court |
| December 24, 2025 |
24.12.2025: Where goods are accompanied by a valid tax invoice and ownership is undisputed, penalty must be confined to Section 129(1)(a) and not Section 129(1)(b): Allahabad High Court |
| December 23, 2025 |
23.12.2025: Revocation of Staggered Filing of GST Appeals under Section 112 – GST Appellate Tribunal Restores Unrestricted Access |
| December 23, 2025 |
23.12.2025: Refund applications cannot be rejected at the threshold merely because the department believes there is no enabling circular or notification, especially when the claim is supported by judicial precedents: Gujarat High Court |
| December 23, 2025 |
23.12.2025: Authorities are required to consider applications for revocation of cancellation once pending returns are filed and statutory dues are discharged: Madhya Pradesh High Court |
| December 22, 2025 |
22.12.2025: Provisional attachment u/s 83 could not be continued in its existing form once the petitioner had offered an equally efficacious and adequate alternative security: Bombay High Court |
| December 22, 2025 |
22.12.2025: Section 16(5) of the CGST Act constitutes a new and independent statutory entitlement to claim ITC, provided the returns for the relevant period are filed on or before 30 November 2021, irrespective of the earlier time bar under Section 16(4): Kerala High Court |
| December 20, 2025 |
20.12.2025: Incorrect PIN code alone is not sufficient ground for invoking Section 129 CGST Act when other particulars are correct: Allahabad High Court |
