GST Advisory on Interest Collection and Related Enhancements in GSTR-3B The CBIC has issued GST Advisory on Interest Collection and Related Enhancements in GSTR-3B. It says from the tax period January 2026 onwards, the GST portal has introduced certain changes/improvements in the process of filing GSTR-3B. These enhancements may relate to new validations, reporting format, … Read more
Advisory on Detailing the Procedure for HSNS cess CBIC has issued Advisory on Detailing the Procedure for HSNS cess registration and payment which is applicable from 01-02-2026. A new cess called Health and National Security Cess (HSNS Cess) has been notified under the HSNS Cess Act, 2025 and will be applicable from 1 February 2026.For … Read more
GST Advisory on RSP Based Valuation of Notified Tobacco Goods Under GST The GST Advisory on RSP Based Valuation of Notified Tobacco Goods Under GST is regarding guidance on how taxpayers must correctly report taxable value and GST liability when goods are taxed on RSP basis instead of Transaction Value. This Guidance applies uniformly for … Read more
GST Case Laws January 2026 The goal of this article is to cover all recent GST case laws January 2026. All latest high court judgments on gst and all the latest Supreme Court judgments on gst issued in January 2026 have been covered in this article. All the latest GST case laws of January 2026 … Read more
The Health Security se National Security Cess 2025 Government has notified The Health Security se National Security Cess 2025 shall come in to force from 01-02-2026. CBIC responsible for the administration and monitoring of the same. This Cess will applicable on Tariff Item 21069020 : Pan masala and any other goods which may be notified … Read more
GST Notification No 03/2025 -GST Compensation Cess (Rate) From 01-02-2026, GST Notification No 03/2025 -GST Compensation Cess (Rate) shall come in to force for Nil Compensation Cess Rate for specified entries in this notification. The table for the same are as under: Sr No Chapter/ Heading/ Sub heading / Tariff Item Description of Goods Compensation … Read more
Introduction of Valuation Rule under Rule 31D- GST Notification No 20/2025 (CT) The CBIC has issued GST Notification No 20/2025 (CT) for Introduction of Valuation Rule under Rule 31D on 31-12-2025 which will be applicable from 01-02-2026. Separate Valuation Rule 31D has been inserted for supply of tobacco products mentioned in Notification No 20/2025-CT dated … Read more
Retail Sales Price Based Valuation under GST for Specified Tobacco Products The CBIC has issued Retail Sales Price Based Valuation under GST for Specified Tobacco Products through issue of Notification No 19/2025-CT dated 31-12-2025 which is applicable from 01-02-2026. CBIC has notified Retail Sales Price based valuation under GST for Pan Masala , Tobacco and … Read more
GST Notification No 19/2025-Changes in GST Rates of Tobacco products The Government has issued GST Notification No 19/2025-Changes in GST Rates of Tobacco products on 31-12-2025 which shall come in to force from 01-02-2026. The revised rates and their impact are explained in the table below in simplified manner. Sr No Chapter/ Heading/ Sub heading … Read more
GST Collection December 2025 is Rs. 1.75 Lakh Crore The Gross GST Collection December 2025 is Rs. 1.75 Lakh Crore, registering a 6.1% year-on-year increase. The Purpose of this Article is to present Comprehensive data on GST Revenue Collection December 2025. It Covers Key aspects such as Gross Domestic Revenue collection, Gross Import Revenue, Domestic … Read more