Govt. amends CGST Rules to revise GST registration, refund a… [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 05/2026–Central Tax New Delhi, the 26th of October 2026 Kartika… Read More »
Govt. extends e-invoicing to recipient-generated self-invoic… Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 04/2026– Central Tax New Delhi, dated the 26th of October, 2026 Kartika 4, 1948 Saka R…..(E).-In exercise of the powers conferred by sub-rule (4) of rule 48 of the… Read More »
ICD at Anekollu Krishnagiri District The Gazette of India CG-DL-E-28102026-277477 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 851] NEW DELHI, WEDNESDAY, OCTOBER 28, 2026/KARTIKA 6, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 28th October, 2026 No. 88/2026 – Customs (N.T.)… Read More »
Supreme Court issues notice on SLP challenging GST levy on road construction HAM annuity payments. Issue Whether deferred annuity payments received by a concessionaire from NHAI for hybrid annuity model (HAM) road construction services under Heading 9954 are exempt from GST under Entry 23A of Notification No. 12/2017–Central Tax (Rate). Whether an advance ruling ruling… Read More »
Annuity Payments for Highway Construction Classify as Works Contract and Are Ineligible for GST Exemption Issue Taxability of Deferred Annuities for Road Construction: Whether deferred annuity consideration received by a concessionaire from NHAI for highway design, construction, operation, and maintenance qualifies for GST exemption under Entry 23A of Notification No. 12/2017 (Heading 9967) or constitutes… Read More »
Tariff Value Notification The Gazette of India CG-DL-E-15092026-276227 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4886] NEW DELHI, TUESDAY, SEPTEMBER 15, 2026/BHADRA 24, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th September, 2026 No. 75/2026-CUSTOMS (N.T.) S.O. 5077(E).— In exercise of… Read More »
Departmental appeals against DGGI orders passed by a common adjudicating authority must be filed before the competent Appellate Tribunal. Circular No. 256/02/2026-GST F. No. CBIC-20010/12/2026-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** Room No. 16039, Kartavya Bhawan-I, New Delhi, Dated: 25th July,… Read More »
Notification of ICD at Umarwada Ankleshwar Bharuch Notification of ICD at Umarwada Ankleshwar Bharuch The Gazette of India CG-DL-E-31072026-275029 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 632] NEW DELHI, FRIDAY, JULY 31, 2026/SHRAVAN 9, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 31st… Read More »