| January 7, 2026 |
07.01.2026: High court allowed Manual Filing of GSTR-3B to Cure Bona Fide ITC Omission Despite Statutory Time Bar: Himachal Pradesh High Court |
| January 7, 2026 |
07.01.2026: Mere Change of Route Does Not Attract Section 129 Penalty: Karnataka High Court Restricts Levy to General Penalty under Section 125 |
| January 6, 2026 |
06.01.2026: GST recovery proceedings under Section 79 cannot be used as a shortcut to recover dues from third-party companies merely because of common directors: Karnataka High Court |
| January 6, 2026 |
06.01.2026: A deficiency memo or subsequent revised application does not extinguish or reset the original limitation period under Section 54(3): Karnataka High Court |
| January 5, 2026 |
05.01.2026: Repeated issuance of deficiency memos beyond the statutory period under Rule 90(3) is illegal: Karnataka High Court |
| January 5, 2026 |
05.01.2026: GSTN has issued an Advisory on Electronic Filing of Opt-In Declaration for “Specified Premises” for Hotel Accommodation Services |
| January 3, 2026 |
03.01.2026: Rejection of GST Appeal for Non-Filing of Hard Copy Held Unsustainable, Electronic Filing Sufficient under Section 107 and Rule 108: JAMMU AND KASHMIR AND LADAKH HIGH COURT |
| January 3, 2026 |
03.01.2026: GST Council may meet in 15 days to weigh tax cut on air, water purifiers |
| 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01.01.2026: Compensation Cess on all goods specified in the Schedule had been withdrawn with effect from 1 February 2026.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 |
