GST cancellation on request under substituted rule 20: electronic approval, the three-day GSTR-10 window and the revised FORM GST REG-16
From 1 November 2026 a REG-16 application is cancelled by the portal if returns and dues are clear and B2B tax stayed within Rs 2.5 lakh a month, or GSTR-10 is filed.
GST input tax credit for 2025-26: the 30 November 2026 cut-off under section 16(4), and the supplier-side limits on the same date
Input tax credit for 2025-26 is barred after 30 November 2026 or the annual return, if earlier. Credit notes and GSTR-1 and GSTR-3B corrections share the date.
GST appeal pre-deposit: Circular No. 259/05/2026-GST on the admitted amount, the Tribunal stage and refunds
CBIC Circular No. 259/05/2026-GST defines the admitted amount and tax in dispute, and bars refusing a pre-deposit refund only because the Department may appeal.
GST registration amendments: the system amends the certificate for non-PPoB changes, and FORM REG-01 is revised
Under Notification 05/2026-CT, non-PPoB GST registration amendments take effect on submission and validation; OTP within 3 days. REG-01 revised.
GSTR-3B without editing: the Council's alternate mechanism for liability and ITC from April 2027, open for comments
The 57th GST Council proposes GSTR-3B liability to follow GSTR-1 and ITC to follow GSTR-2B and IMS from the April 2027 return period. Comments by 30 November.
Instruction No. 02/2026-GST: no arrests, narrower e-way bill checks and no notice below ₹10,000 ahead of the CGST amendments
CBIC Instruction No. 02/2026-GST of 30 October 2026 stops arrests, limits e-way bill interception and bars show cause notices below ₹10,000 until the CGST Act is amended.
Plastic, tyre and e-waste scrap and used cooking oil: reverse charge, registration and TDS under GST from 1 November 2026
Notifications 04/2026-CT(Rate), 06/2026-CT and 07/2026-CT put plastic, tyre, e-waste scrap and used cooking oil under RCM, registration and 1% CGST TDS.
Post-supply discounts, credit notes and refunds: Notification No. 03/2026-Central Tax brings the CGST amendments into force from 1 November 2026
Notification No. 03/2026-Central Tax brings amended sections 15(3)(b), 34(1), 54(6) and 54(14) of the CGST Act into force from 1 November 2026.
GST registration: Circular No. 257/03/2026-GST lists the documents and limits officer queries
CBIC Circular No. 257/03/2026-GST lists premises documents for GST registration and limits REG-03 queries to three grounds.
GST show cause notices, adjudication and appeals: what Circular No. 258/04/2026-GST requires of officers
CBIC Circular No. 258/04/2026-GST bars section 74 demands without evidence of intent and requires speaking orders that deal with each reply point.
GST registration after the 57th Council: FAQs on amendment, cancellation and rule 14B
57th GST Council FAQs: name, constitution and APoB amendments by the system, automatic cancellation, four rule 21 grounds dropped, rule 14B for ECO sellers.
GST appeal limitation under section 107(1): Rajasthan High Court holds that uploading an order on the portal is not communication
Rajasthan High Court: a GST order only uploaded on the portal is not communicated under section 107(1), so the three-month appeal period does not start.
57th GST Council Meeting: Arrest Powers, Prosecution, Refunds, ITC and Returns
GST Council, 8 October 2026: section 69 arrest powers to go, prosecution threshold ₹5 crore, automated refunds, wider ITC refunds and a new return mechanism.
GST Refunds and ITC after the 57th Council Meeting: Automated Refunds, Input Services from 1 November 2026, Capital Goods from 1 April 2027
57th GST Council: system-processed refunds, 90% provisional sanction, refund of ITC on input services from 1 November 2026 and capital goods from 1 April 2027.
Export of Services to a Foreign Branch: GST Council Recommends Omitting Section 2(6)(v) of the IGST Act
57th GST Council recommends omitting section 2(6)(v) of the IGST Act, so services to a foreign branch can be exports, and omitting section 13(3)(a).
GST Multistate Registration: One Master TRN, Separate Registration in Every State
GSTN's 1 October 2026 advisory lets normal taxpayers enter common registration details once via a Master TRN; each State still grants its own GSTIN.
ITC denial for a supplier's default: Punjab and Haryana High Court upholds section 16(2)(c) and lays down 14 guidelines
Punjab and Haryana High Court upholds section 16(2)(c) but bars mechanical ITC denial for a supplier's default, with 14 guidelines for proper officers.
UPI Merchant Discount Rate from 15 October 2026: Where GST Applies and When ITC Is Available
From 15 October 2026, UPI merchant payments above ₹2,000 carry 0.4% MDR capped at ₹300. GST at 18% applies to the MDR, not to the payment amount.