| January 9, 2026 |
09.01.2026: Parallel GST adjudication for the same tax period by different officers is impermissible where it leads to potential duplication or overlapping demands: Madras High Court |
| January 9, 2026 |
09.01.2026: Classifying air purifiers as medical devices cannot determine rate of GST, may affect market supply: Centre tells Delhi HC |
| January 8, 2026 |
08.01.2026: Petitioners who filed GSTR-9 before or within the amnesty period are liable only to ₹10,000 late fee under each enactment, with complete waiver of general penalty: Madras High Court |
| January 8, 2026 |
08.01.2026: A bona fide purchaser who has paid GST to the supplier cannot be penalised for the supplier’s failure to remit tax: Tripura |
| 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01.01.2026: Compensation Cess on all goods specified in the Schedule had been withdrawn with effect from 1 February 2026.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 |
