Goods & Services Tax - 2026

Go to GST - 2025 listings

• Central Tax Notifications
• Central Tax (Rate) Notifications
• Integrated Tax (Rate) Notifications
• Union Territory Tax (Rate) Notifications
• Instructions
• Circulars
• Advisory
• GSTAT

Central Tax Notifications:

• Empowers the Principal Bench of the Appellate Tribunal, New Delhi to hear appeals made u/s 101B [No.2]
• Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026 [No.1]

Central Tax (Rate) Notifications:

• Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 [No.1]

Integrated Tax (Rate) Notifications:

• Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026​ [No.1]

Union Territory Tax (Rate) Notifications:

• Seeks to amend Notification No 9/2025 - Union Territory ​tax (Rate) to align them with changes made vide Finance Act, 2026​ [No.1]

Instructions:

• Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals [No.1]

Circulars:

• Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases) [Circular No.256]
• Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction [Circular No.255]

Advisory:

• Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements
• Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026
• Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal
• Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
• Introduction of IMS Offline Tool
• Re-Computation of Interest under Table 5.1 of GSTR-3B
• Pre-deposit Percentage in the GST Portal
• Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect "NIL" demand due to prior voluntary payment
• Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B
• Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority
• Advisory: Facility for Withdrawal from Rule 14A
• Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B
• Advisory on Interest Collection and Related Enhancements in GSTR-3B
• Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST
• Advisory on Filing Opt-In Declaration for Specified Premises, 2025

GSTAT:

• Notification extending GSTAT due date for filing appeals to Appellate Tribunal to July 31, 2026