EaseValueRule 96(10) GST Omission Ends Pending Proceedings 2026 | Supreme Court
In a landmark October 2026 ruling, the Supreme Court has held that the omission of Rule 96(10) applies to pending GST proceedings, significantly impacting exporters and their refund claims. This current update explains the ruling and its practical implications for businesses.
ITC Set-Off Order IGST CGST SGST GST 2026 | EaseValue
The GST Council has clarified the mandatory order of Input Tax Credit set-off among IGST, CGST, and SGST for AY 2026-27. This recent update directly impacts how businesses claim and utilise their tax credits—read the full implications here.
E-Way Bill Penalty Quashed 2026 | 9-Minute Delay | GSTAT Lucknow
In a significant October 2026 ruling, GSTAT Lucknow has quashed a Section 129 GST penalty where an E-Way Bill was generated just 9 minutes after vehicle interception. This bona fide delay with genuine transaction traceability provides crucial relief for GST-registered businesses.
GSTR-3B vs GSTR-2A Mismatch 2026: ITC Not Auto-Rejected by GSTAT
In a significant October 2026 ruling, GSTAT Lucknow has held that a mere mismatch between GSTR-3B and GSTR-2A cannot automatically establish ineligible ITC. The authority has set aside earlier orders and directed fresh verification of reconciliation, RCM credit, and supplier certificates.
GST Order Set Aside for No Personal Hearing 2026 | Madras HC Ruling
In a significant October 2026 ruling, the Madras High Court has set aside a GST order for failing to grant personal hearing to the assessee after receiving replies. This judgment reinforces taxpayer rights and procedural safeguards under GST law.
Rule 86B GST 2026: 6 Exceptions to 99% ITC Restriction Explained
September 2026 update: Rule 86B of CGST Rules restricts Input Tax Credit (ITC) claiming unless 99% of purchases are made via electronic payment methods. However, six critical exceptions exist that most businesses overlook—understand them now to protect your ITC eligibility.
GST on UPI Payments 2026 | MDR, 18% Tax & Merchant Impact
From 15 October 2026, a major GST framework on UPI payments comes into effect. Merchants, payment aggregators and consumers must understand MDR charges, 18% GST applicability, and ITC eligibility in this recent update.
GST Appellate Tribunal 2026: Faster Dispute Resolution for Businesses
The GST Appellate Tribunal (GSTAT) has been established as a specialised appellate forum to resolve GST disputes more efficiently. This September 2026 development brings multiple benches, technical expertise, and digital filing facilities to streamline the GST dispute resolution process for businesses across India.
GST Composition Levy 2026: Eligibility, Rates & ITC Limits
September 2026 brings critical updates to GST Composition Levy scheme affecting small businesses and traders. This current analysis covers new eligibility thresholds, rate changes, ITC restrictions, and the significant impact of e-commerce amendments on composition dealers.
GST TCS Section 52 E-Commerce 0.5% Rate 2025-26 GSTR-8
The GST TCS mechanism for e-commerce operators under Section 52 continues as a critical compliance requirement in AY 2025-26. This update clarifies the 0.5% rate, GSTR-8 filing obligations, and reconciliation procedures for all online marketplace operators.
GSTN emSigner FIPS 140-3 Migration 2026: DSC Security & GST Compliance
In September 2026, GSTN has initiated a critical migration to emSigner v3.3 with FIPS 140-3 compliance standards, reshaping how Digital Signature Certificates (DSCs) function in GST filings. This update directly impacts GST return filing, unsigned order processing, and electronic evidence validity under the Income Tax Act 2025.
GST ITC Reversal Rules 2026: Sections 16, 17 & Compliance
This is a current September 2026 update on when GST Input Tax Credit (ITC) must be reversed under the Income Tax Act 2025 and GST Rules. Know the legal sections, blocked credits, and compliance challenges that directly impact your business.
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