GSTIndiaguide.com
This page captures latest happenings relating to the proposed law of Goods and Services Tax ("GST") in India.
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*STAR TAX SUMMIT 2026*
Society for Tax Analysis & Research is pleased to invite you to the *STAR TAX SUMMIT 2026*, a premier 2-day tax seminar.
*Dates:* 1 May 2026 (Friday) & 2 May 2026 (Saturday)
*Time:* 9:30 AM to 5:30 PM
*Venue:* NDMC Convention Centre, Connaught Place, Delhi
*Programme Highlights:*
• Income Tax Act, 2025 – continuum of the 1961 Act
• GST Tribunal Appeals – procedure, safeguards and requisites
• Use of Artificial Intelligence in tax compliances and appellate proceedings
• MOOT Tribunal & Case Studies
*Seminar Fees for 2 Days:*
• STAR Members: ₹2,360 (₹ 2000 + GST)
• Corporate & Firms: ₹7,080 ( ₹ 6000 + GST)
• Others: ₹3,540 (₹ 3000 + GST)
*Register now through the QR code shared in the flyer or click on link below*
https://forms.gle/TTQ4NK8uJz9M3N4WA
Last year Summit teaser is attached for all.
For any query, please contact the STAR Registration Team:
Adv. Suresh Aggarwal – +91 98100 32846
CA. Neeraj Garg – +91 98734 35222
Adv. Jaspal Singh Sethi – +91 98102 30246
03/04/2026
STAR TAX SUMMIT 2026
Society for Tax Analysis & Research is pleased to invite you to the STAR TAX SUMMIT 2026, a premier 2-day tax seminar.
Dates: 1 May 2026 (Friday) & 2 May 2026 (Saturday)
Time: 9:30 AM to 5:30 PM
Venue: NDMC Convention Centre, Connaught Place, Delhi
Programme Highlights:
* Income Tax Act, 2025 – continuum of the 1961 Act
* GST Tribunal Appeals – procedure, safeguards and requisites
* Use of Artificial Intelligence in tax compliances and appellate proceedings
* MOOT Tribunal & Case Studies
Seminar Fees for 2 Days:
* STAR Members: ₹2,360 (₹ 2000 + GST)
* Corporate & Firms: ₹7,080 ( ₹ 6000 + GST)
* Others: ₹3,540 (₹ 3000 + GST)
Register now through the QR code shared in the flyer or click on link below
https://forms.gle/TTQ4NK8uJz9M3N4WA
For any query, please contact the STAR Registration Team:
Adv. Suresh Aggarwal – +91 98100 32846
CA. Neeraj Garg – +91 98734 35222
Adv. Jaspal Singh Sethi – +91 98102 30246
27/02/2026
Proper Officer Assigned under Sections 74A & 122 – Circular 254/11/2025-GST
Circular No.: 254/11/2025-GST Date of Circular: 27th October, 2025 Relevant Sections and Rules: CGST Act, 2017: Section 2(91), Section 5, Section 20 of IGST Act (read with CGST), Section 73, Section 74, Section 74A, Section 75(2), Section 122 CGST Rules, 2017: Rule 142(1A) IGST Act, 2017: Section 20 (application of CGST provisions to IGST matters) Summary of Circular (Advocate Perspective for Taxpayers)...
Proper Officer Assigned under Sections 74A & 122 – Circular 254/11/2025-GST - GST Indiaguide Circular No.: 254/11/2025-GST Date of Circular: 27th October, 2025 Relevant Sections and Rules: CGST Act, 2017: Section 2(91), Section 5, Section 20 of IGST Act (read with CGST), Section 73, Section 74, Section 74A, Section 75(2), Section 122 CGST Rules, 2017: Rule 142(1A) IGST Act, 2017: Section 20...
27/02/2026
Circular 212/6/2024-GST Withdrawn – CBIC Issues Circular 253/10/2025
Circular No.: 253/10/2025 – GST Date of Circular: 01 October 2025 Relevant Sections and Rules: Section 15(3)(b)(ii) of the CGST Act, 2017 Section 168(1) of the CGST Act, 2017 (No specific Rules referred; earlier procedure related to evidencing compliance withdrawn) Summary of Circular The Board has withdrawn Circular No. 212/6/2024-GST dated 26 June 2024, which earlier prescribed the mechanism for providing evidence of compliance with the conditions under Section 15(3)(b)(ii) of the CGST Act regarding post-supply discounts ....
Circular 212/6/2024-GST Withdrawn – CBIC Issues Circular 253/10/2025 - GST Indiaguide Circular No.: 253/10/2025 – GST Date of Circular: 01 October 2025 Relevant Sections and Rules: Section 15(3)(b)(ii) of the CGST Act, 2017 Section 168(1) of the CGST Act, 2017 (No specific Rules referred; earlier procedure related to evidencing compliance withdrawn) Summary of Circular The Board ha...
27/02/2026
GST Introduces Rule 31D: RSP-Based Valuation Formula & Rule 86B Relief for To***co Products
Notification No.: 20/2025 – Central Tax Date of Notification: 31st December, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 15 – Value of Taxable Supply Section 164 – Power of Government to make rules Central Goods and Services Tax Rules, 2017 (As Amended): Insertion of Rule 31D – Value of supply of goods on basis of retail sale price…...
GST Introduces Rule 31D: RSP-Based Valuation Formula & Rule 86B Relief for To***co Products - GST Indiaguide Notification No.: 20/2025 – Central Tax Date of Notification: 31st December, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 15 – Value of Taxable Supply Section 164 – Power of Government to make rules Central Goods and Services Tax Rules, 2017 (As Amended):...
26/02/2026
GST to Apply on RSP Basis for Pan Masala & To***co Products – Notification 19/2025 (Effective 1 February 2026)
Notification No.: 19/2025 – Central Tax Date of Notification: 31st December, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 15(5) – Power of Government to notify value of certain supplies Section 164 – Power to make rules (contextual rule-making authority) Reference Notification Amended: Notification No. 49/2023 – Central Tax dated 29th September, 2023 Summary of Notification:...
GST to Apply on RSP Basis for Pan Masala & To***co Products – Notification 19/2025 (Effective 1 February 2026) - GST Indiaguide Notification No.: 19/2025 – Central Tax Date of Notification: 31st December, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 15(5) – Power of Government to notify value of certain supplies Section 164 – Power to make rules (contextual rule-making authority) ...
26/02/2026
GST Registration Goes Fully Electronic: Rule 9A & Fast-Track Option Under Rule 14A Introduced (Notification 18/2025)
Notification No.: 18/2025 – Central Tax Date of Notification: 31st October, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 25 – Procedure for Registration Section 29 – Cancellation of Registration Section 164 – Power of Government to make rules Central Goods and Services Tax Rules, 2017 (Amended): Insertion of Rule 9A – Grant of registration electronically…...
GST Registration Goes Fully Electronic: Rule 9A & Fast-Track Option Under Rule 14A Introduced (Notification 18/2025) - GST Indiaguide Notification No.: 18/2025 – Central Tax Date of Notification: 31st October, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 25 – Procedure for Registration Section 29 – Cancellation of Registration Section 164 – Power of Government to make rules Central Go...
26/02/2026
GSTR-3B Due Date Extended to 25 October 2025 – Notification 17/2025 (CGST)
Notification No.: 17/2025 – Central Tax Date of Notification: 18th October, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 39(1) – Furnishing of monthly return (GSTR-3B) Proviso to Section 39(1) – Furnishing of quarterly return under QRMP Scheme Section 39(6) – Power to extend time limit for furnishing returns Section 168 – Power to issue instructions or directions…...
GSTR-3B Due Date Extended to 25 October 2025 – Notification 17/2025 (CGST) - GST Indiaguide Notification No.: 17/2025 – Central Tax Date of Notification: 18th October, 2025 Relevant Sections and Rules: Central Goods and Services Tax Act, 2017: Section 39(1) – Furnishing of monthly return (GSTR-3B) Proviso to Section 39(1) – Furnishing of quarterly return under QRMP Scheme Section 39(...
25/02/2026
Mauritian Guide for Foreign Suppliers of Digital and Electronic Services
Legislative trigger and compliance architecture under section 14A The Mauritian Guide for Foreign Suppliers of Digital and Electronic Services is framed as an administrative exposition of the VAT amendments brought by the Finance Act 2025, whereby a new section 14A has been introduced to bring within the VAT net the supply of digital/electronic services by foreign suppliers to persons in Mauritius. ...
Mauritius VAT on Foreign Digital Services – Section 14A Compliance Guide (2026) Mauritius introduces VAT on foreign digital services under Section 14A from 1 January 2026. Registration, compliance, tax representative & 15% VAT explained.
09/01/2026
Provisional Attachment Cannot Be Renewed After Lapse: SC Clarifies Limits of Section 83
Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 Supreme Court of India(Civil Appellate Jurisdiction) Civil Appeal No. 9543 of 2025 Category: Provisional Attachment | Section 83 | Renewal of Attachment | Bank Account Freeze | Jurisdictional Limits Date of Judgment: August 14, 2025 Relevant Provisions:Section 83 of the CGST Act, 2017…...
Provisional Attachment Cannot Be Renewed After Lapse: SC Clarifies Limits of Section 83 - GST Indiaguide Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 Supreme Court of India(Civil Appellate Jurisdiction) Civil Appeal No. 9543 of 2025 Category: Provisional Attachment | Section 83 | Renewal of Attachment | Bank Account Freeze | Jurisdictional Limits...
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