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
E-Invoicing Facility Introduced for Self-Invoices under RCM GST Advisory has been issued for E-Invoicing Facility Introduced for Self-Invoices under RCM. GSTN has introduced a new facility for generating e-invoices for recipient-generated self-invoices under Reverse Charge Mechanism (RCM), covering specified purchases from unregistered suppliers and import of services. This facility has been introduced following the recommendations of … Read more
FAQs in relation to recommendations of the 57th GST Council Meeting GST Advisory has been issued in FAQs in relation to recommendations of the 57th GST Council Meeting. The FAQs on the 57th GST Council Meeting provide clarifications on key GST recommendations, procedural changes and their implications for taxpayers and businesses. They cover GST registration and … Read more
GSTR-9/9C Annual Returns for FY 2025-26 Enabled on GST Portal GST Advisory has been issued for GSTR-9/9C Annual Returns for FY 2025-26 Enabled on GST Portal on 13-10-2026.The GST portal has enabled the filing of Annual Returns in Form GSTR-9 and GSTR-9C for FY 2025-26 with effect from 8th October 2026. Taxpayers must ensure that … Read more
GST Case Laws October 2026 The goal of this article is to cover all recent GST case laws October 2026. All latest high court judgments on gst and all the latest Supreme Court judgments on gst issued in October 2026 have been covered in this article. All the latest GST case laws of October 2026 … Read more
57th GST Council Meeting Updates The 57th GST Council meeting was held on 8 October 2026 in New Delhi under the chairpersonship of Union Finance Minister Smt. Nirmala Sitharaman.The Next-Gen GST reforms recommended in the 56th GST Council meeting mainly focused on simplifying GST rates and reducing tax rates. In the 57th meeting, the Council … Read more
Introduction of Multistate Registration Facility on GST Portal The GST Portal has introduced a new “Multistate Registration” facility to simplify the registration process for taxpayers who require GST registration in more than one State/UT under the same PAN. Registration in Multiple States/UTs through One Facility Taxpayers can now apply for GST registration in multiple States/UTs … Read more