Goods & Services Tax - 2026
- Central Tax Notifications
- Central Tax (Rate) Notifications
- Integrated Tax (Rate) Notifications
- Union Territory Tax (Rate) Notifications
- Instructions
- Circulars
- Advisory
- GSTAT
Recommendations of the 57th GST Council Meeting – Key Reforms [Press Release]
- Mandating TDS under Section 51 on registered recipients of specified waste, scrap, and used cooking oil [No.7]
- Excluding suppliers of specified waste, scrap, and used cooking oil from Section 23(2) registration exemption [No.6]
- The Central Goods and Services Tax (Amendment) Rules 2026 - Key procedural revisions and updated forms [No.5]
- Notifies category of supplies for purpose of e-invoicing [No.4]
- Notifies section 153 to section 155 of Finance Act, 2026 to come into force [No.03]
- 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 notify a special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model [No.10 (Rate)]
- Seeks to amend Notification No. 17/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.9 (Rate)]
- Seeks to amend Notification No. 13/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.8 (Rate)]
- Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.7 (Rate)]
- Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.6 (Rate)]
- Amendment to definition of "Nominated Agency" under Notification No.26/2018-Central Tax (Rate) [No.5 (Rate)]
- Amendments under Section 9(3) to Notification No. 4/2017-Central Tax (Rate) regarding Reverse Charge Mechanism (RCM) supplies [No.4 (Rate)]
- Exemption of CGST on Psyllium seeds (Isabgol) [No.3 (Rate)]
- Amendments under Section 9(1) and 15(5) to Notification No. 9/2025-Central Tax (Rate) regarding tax rates and valuation [No.2 (Rate)]
- Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 [No.1 (Rate)]
Integrated Tax (Rate) Notifications:
- Seeks to notify a special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model [No.10 (Rate)]
- Seeks to amend Notification No. 14/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations of the GST Council [No.9 (Rate)]
- Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.8 (Rate)]
- Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.7 (Rate)]
- Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.6 (Rate)]
- Amendment to definition of "Nominated Agency" under Notification No.27/2018 -Integrated Tax (Rate) [No.5 (Rate)]
- Amendments under Section 5(3) of IGST Act to Notification No. 4/2017-Integrated Tax (Rate) regarding Reverse Charge Mechanism (RCM) supplies [No.4 (Rate)]
- Exemption of IGST on Psyllium seeds (Isabgol) [No.3 (Rate)]
- Amendments under Section 5(1) of IGST Act and Section 15(5) of CGST Act to Notification No. 9/2025-Integrated Tax (Rate) regarding tax rates and valuation [No.2 (Rate)]
- Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026 [No.1 (Rate)]
Union Territory Tax (Rate) Notifications:
- Seeks to notify a special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model [No.10 (Rate)]
- Seeks to amend Notification No. 17/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.9 (Rate)]
- Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.8 (Rate)]
- Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.7 (Rate)]
- Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting [No.6 (Rate)]
- Amendment to definition of "Nominated Agency" under Notification No. 26/2018-Union Territory Tax (Rate) [No.5 (Rate)]
- Amendments under Section 7(3) of UTGST Act to Notification No. 4/2017-Union Territory Tax (Rate) regarding Reverse Charge Mechanism (RCM) supplies [No.4 (Rate)]
- Exemption of UTGST on Psyllium seeds (Isabgol) [No.3 (Rate)]
- Amendments under Section 7(1) of UTGST Act and Section 15(5) of CGST Act to Notification No. 9/2025-Union Territory Tax (Rate) regarding tax rates and valuation [No.2 (Rate)]
- Seeks to amend Notification No 9/2025 - Union Territory tax (Rate) to align them with changes made vide Finance Act, 2026 [No.1 (Rate)]
- Implementing certain recommendations of the GST Council in its 57th meeting held on 08.10.26 at New Delhi, prior to the legislative amendments [No.2]
- Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals [No.1]
- Clarifications regarding applicability of GST on certain services [Circular No.266]
- Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting held on 8th October 2026, at New Delhi [Circular No.265]
- Clarification in respect of the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 [Circular No.264]
- Clarification in respect of receipt of payment for export of goods or services [Circular No.263]
- Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles, pursuant to Circular No. 231/25/2024-GST dated 10.09.2024 [Circular No.262]
- Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017 [Circular No.261]
- Clarification on issues pertaining to Input Service Distributor [Circular No.260]
- Clarification on various issues pertaining to the amount paid as pre-deposit as per sub-section (6) of section 107 or sub-section (8) of section 112 of the CGST Act [Circular No.259]
- Clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, 2017 [Circular No.258]
- Guidelines for the handling of applications for GST registration [Circular No.257]
- 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 on Key Changes in the GST Registration Amendment Process
- Advisory on Enhancements Related to Composition Levy Functionality under GST
- TDS Registration Advisory for Dealers in Scrap and Other Notified Goods
- Advisory on the Revised Process for Approval of Registration Cancellation application under Form GST REG-16
- Advisory on Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017
- Advisory on Important Changes in FORM GST REG-01 for GST Registration
- Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of Services (RCMIMP)
- FAQs in relation to recommendations of the 57th GST Council Meeting
- Annual Returns in the form of GSTR-9/9C for FY 2025-26
- Advisory on “Multistate Registration” Facility for GST Registration
- Advisory on use of version 3.3 of emSigner
- Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount
- 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
