GST CASE LAWS 30.10.2026 Here is the requested information formatted into a table for easy reference: Section / Reference Case Law / Notification Title Brief Summary Citation / Notification No. Relevant Act / Context Notifications & Rules Notification Government extends e-invoicing requirements to recipient-generated self-invoices under RCM and import of services for eligible registered… Read More »
GSTR-2A Mismatch and Banking Expenses Do Not Invalidate Genuine Input Tax Credit Claims Issue Whether a GSTR-2A versus GSTR-3B mismatch justifies the reversal of Input Tax Credit (ITC) when the differential amount represents valid deferred ITC for FY 2017-18 claimed in FY 2019-20 with proven supply genuineness. Whether Input Tax Credit claimed on banking services… Read More »
Distinct DGGI Fraud Investigation and Consolidated Multi-Year Notice Do Not Trigger GST Parallel Proceeding Bar Issue Whether an investigation by Central GST (DGGI) into fraudulent ITC availment and export refunds is barred under Section 6 of the CGST/DGST Act when State GST authorities have previously initiated proceedings covering overlapping periods. Whether issuing a single consolidated… Read More »
Govt. notifies special GST provisions for highway concession… NOTIFICATION New Delhi,the 27th October, 2026 No. 10/2026-Central Tax (Rate) G.S.R. 948(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following class… Read More »
Govt. expands GST TDS coverage to specified oil and scrap pu… NOTIFICATION New Delhi,the 27th October, 2026 No. 07/2026-Central Tax G.S.R. 935(E).—In exercise of the powers conferred by sub-section (3) of section 1 rea d with section 51 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017),… Read More »
Govt. withdraws registration exemption for suppliers of spec… NOTIFICATION New Delhi,the27th October, 2026 No. 06/2026-Central Tax G.S.R. 934(E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017), the Centra l Government, on the recommenda tions of the Council,… Read More »
Govt. aligns nominated agency definition with DGFT procedure… Govt. aligns nominated agency definition with DGFT procedure… NOTIFICATION New Delhi,the 27th October, 2026 No. 05/2026-Central Tax (Rate) G.S.R. 930(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of… Read More »
Govt. revises GST provisions for delivery services supplied … Govt. revises GST provisions for delivery services supplied … NOTIFICATION New Delhi,the27th October, 2026 No. 09/2026-Central Tax (Rate) G.S.R. 945(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the… Read More »
Govt. expands GST reverse charge coverage to used cooking oi… NOTIFICATION New Delhi,the 27th October, 2026 No. 04/2026-Central Tax (Rate) G.S.R. 927(E).—In exercise of the powers conferred by sub-section (3) of section 9 of the Centra l Goods and Services Ta x Act, 2017 (12 of 2017), the Centra l Government, on the recommenda… Read More »
Govt. increases reverse charge GST rate on renting of motor … Govt. increases reverse charge GST rate on renting of motor … Note:-The principal notification No. 12/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 703 (E), dated… Read More »