Circular No 260/06/2026 : Clarification for issue relating to Input Service Distributor CBIC has issued Circular No 260/06/2026 : Clarification for issue relating to Input Service Distributor. S No Issue Clarification 1 Whether ISD registration is required for each business vertical/ place of business within the same State/UT? a) ISD has been defined under section … Read more

Circular No 259/05/2026 : GST Appeal Pre-Deposit, Refund Entitlement and Interest Calculation The Central Board of Indirect Taxes and Customs (CBIC) has issued important clarifications regarding the pre-deposit required for filing GST appeals before the First Appellate Authority and the GST Appellate Tribunal (GSTAT). Various representations were received from trade and industry due to different … Read more

Circular No 258/04/2026 : Clarification on Demand Adjudication and Appeal Proceedings The Central Board of Indirect Taxes and Customs (CBIC) has issued comprehensive guidelines under Section 168(1) of the CGST Act, 2017, to ensure fairness, transparency and consistency in GST demand, adjudication and appeal proceedings. The Circular addresses concerns about vague Show Cause Notices (SCNs), … Read more

Comprehensive Guidelines for GST Registration – Circular No 257/03/2026 The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 257/03/2026-GST dated 26.10.2026, has issued detailed guidelines under Section 168(1) of the CGST Act, 2017, to make the GST registration process simpler, faster, more transparent and uniform across India. The Circular provides clarity on … Read more