Goods and Services Tax

Navi Mumbai Airport to launch international operations on July 15
GST
Dated:- 17-6-2026
PTI
Mumbai, Jun 17 (PTI) Adani Group-owned Navi Mumbai airport is expected to start international operations from the greenfield facility from July 15, a top official said on Wednesday.

Along with international passenger flights, the Navi Mumbai airport will also commence international freighter operations, he said.

The second airport in the Mumbai Metropolitan Region had commenced domestic flight services from December last year.

“On July 15, we are starting with freighters, and we expect the freighters to ramp up to almost 18 weekly flights. Good news is also that there is movement on the passenger side and hopefully on July 15

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bably a trade notice by the customs around July 5.

Asked how many international services the airport was looking to begin with, he said, “We need to see (how many international services). The filings have just started; we do not have the firm numbers yet. On March 29, we had certain filings, but all that got cancelled because of the situation.

“A fresh filing has happened yesterday (Tuesday) night, which was by Air India Express. So, Air India Express and IndiGo both are going to put international flights in Navi Mumbai.” The Navi Mumbai International Airport, which started commercial flights in December last year, handles around 20,000 passengers per day with 150 departures and arrivals. The airport is expecting the daily passen

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l. We are redesigning it. The main architects will come on board, but we have begun the planning,” he said.

On the demand for domestic cargo versus international cargo, Sharma said freighters operate on a hub-and-spoke model and domestic feed is very important in that system.

International freighters also connect with domestic operators. Just like every wide-body aircraft needs domestic flights to connect passengers, cargo will also work on a hub-and-spoke model, he said, emphasising that Navi Mumbai will be a “good hub”.

Stating that domestic cargo especially belly cargo (the cargo space in a passenger aircraft) is doing well, he said almost 70 per cent of the airport's cargo volumes are expected to be from the belly.

Ear

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Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill
GST
Dated:- 17-6-2026

Reference is invited to the GSTN Advisory dated 20.05.2026 regarding enhancements in the e-Way Bill system, wherein it was informed that “Ship-to GSTIN” shall be mandatorily captured in Bill-to/Ship-to transactions. It was also clarified that where the consignee is an unregistered person, the value “URP” shall be entered in the Ship-to GSTIN field.

In this regard, representations have been received from trade, ERP vendors, GSPs, ASPs, private IRPs and other stakeholders seeking clarification on the applicability of the said requirement in cases where e-Way Bill is generated along with e-Invoice or by using IRN. Representations have also been received regarding the Voluntary Closure of e-Way Bill facility and its impact on portal-based and API-based operations. Accordingly, an advisory has been issued to a

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in Bill-to/Ship-to transactions. It was also informed that where the consignee is an unregistered person, the value “URP” shall be entered in the Ship-to GSTIN field.

Representations have been received from trade, ERP vendors, GSPs, ASPs, private IRPs and other stakeholders seeking clarification regarding applicability of the said requirement in cases where e-Way Bill is generated along with e-Invoice or by using IRN.

Representations have also been received regarding the Voluntary Closure of e-Way Bill facility and its impact on portal-based and API-based operations.

Accordingly, this advisory is being issued to inform stakeholders about the corresponding changes introduced in the e-Invoice API, e-Way Bill by IRN API and EWB Closure API.

2. Applicability

The changes shall apply to the following flows:

Sl. No. Flow Applicability
1 Generate IRN and e-Way Bill together Applicable where e-Way Bill is generated along with IRN
2 Generate e-Way Bill using IRN Applicable wh

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a new field named “Gstin” has been added under “ExpShipDtls”.

This field shall be mandatory.

Accordingly, taxpayers and system integrators using IRN-based e-Way Bill generation shall make necessary changes in their systems to transmit Ship-to GSTIN or “URP”, as applicable.

A field “TrdNm” for the Trade Name has been added, however it is optional.

5. Validation of Ship-to GSTIN

Where GSTIN is entered in the Ship-to GSTIN field, suitable validations shall be applied to ensure that only a valid GSTIN is accepted.

Further, in Bill-to/Ship-to transactions, the GSTIN entered in the Ship-to GSTIN field should not be the same as the GSTIN entered in the Bill-to field. The Bill-to party and Ship-to party are expected to be distinct persons in such transactions.

Accordingly, the same GSTIN as mentioned in Bill-to should not be entered in the Ship- to GSTIN field.

The system treatment shall be as follows:

Situation System Treatment
Valid Ship-to GSTIN entered and diff

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Code should belong to Ship-to State Code 3039

B. e-Way Bill by IRN

Sl. No. Validation Error Code
1 GSTIN field in ExpShipDtls is mandatory 5001
2 For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced 2324
3 Ship-to State Code should match with GSTIN State Code 4074
4 Ship-to PIN Code should belong to Ship-to State Code 3039

8. Treatment in Export e-Way Bills

For Export e-Way Bills, Ship details, including GSTIN, provided during IRN generation may be replaced while generating e-Way Bill using IRN.

In export-related scenarios where no domestic registered Ship-to GSTIN is applicable, “URP” may be entered in the Ship-to GSTIN field, wherever applicable.

9. Treatment in B2B and SEZ Transactions

For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced while generating e-Way Bill using IRN.

However, where GSTIN was not provided during IRN generation, it may be provided during e-Way Bill by

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l be available through the portal. Active EWBs linked to the concerned mobile number shall be displayed, enabling closure by the driver or authorised person after completion of delivery.

The mobile number may be provided at the time of EWB generation for closure purposes. If required, the mobile number may also be updated during vehicle updation, consolidated EWB operations, or extension of validity.

12. Impact on EWB API for Voluntary Closure

An API has been provided for closure of EWB by system integrators and API users.

For closure through API, the following details are required to be transmitted:

Sl. No. Detail required
1 E-Way Bill number
2 Closure date
3 Remarks

Stakeholders using ERP/API integration are advised to make necessary system changes to enable EWB closure through API, wherever required.

13. Mobile Number Capture through API

At present, there is no provision in the APIs to capture or specify the mobile number for closure by driver or authorise

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nsition phase.

As of now, user actions such as Update Transporter, Extend Validity, Vehicle Updation and other permitted modifications will continue to remain available even after the EWB has been marked as closed.

This relaxation is being provided for the benefit of users during the initial stabilisation period. Once the system is stabilised, necessary restrictions will be introduced and post- closure actions will be suitably curtailed.

16. Sandbox Availability

The changes relating to e-Invoice API, e-Way Bill by IRN API and EWB Closure API have been released in the Sandbox environment.

Taxpayers, ERP vendors, GSPs, ASPs, private IRPs and other system integrators are advised to undertake testing in the Sandbox environment and complete necessary changes in their systems before the Production implementation date.

17. Implementation Date

The changes shall be implemented in Production with effect from 1st August, 2026.

18. Action Required by Stakeholders

All tax

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GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.
Circulars
GST
GSTAT Andhra Pradesh State Benches at Vijayawada and Visakhapatnam have commenced functioning from the temporary Vijayawada office, with the permanent addresses to be notified later. The Vijayawada Bench will hear appeals and applications for the specified districts under the CGST Act and Andhra Pradesh SGST Act, while the Visakhapatnam Bench covers the notified coastal and northern districts. Appeals and related proceedings must now be filed before the respective State Bench in accordance with the GSTAT (Procedure) Rules, 2025, and filings may be supported through the portal's e-filing guidance and help channels. The notice also records the Bench composition and permits hearings in virtual, hybrid, or physical mode at the Vice-President's discretion.
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TN's excise revenue lags behind K'taka, Maharashtra: Govt
GST
Dated:- 17-6-2026
PTI
Chennai, Jun 17 (PTI) The white paper released by the TVK-led government has highlighted that Tamil Nadu's excise duty collections lag behind its peer states, Karnataka and Maharashtra.

In 2025-26, the excise collection stood at Rs 41,000 crore in Karnataka, Rs 34,170 crore in Maharashtra, and Rs 11,836 crore in Tamil Nadu, the lowest absolute collection among the peer states.

As per the data, s

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Suppressed outward supply justified Section 74 action; natural justice challenge failed and writ petitions were dismissed
Case-Laws
GST
Section 74 GST action was upheld because the show cause notice and assessment were based on a prima facie discrepancy between the seigniorage fee-linked quantity/value and the lower value disclosed in returns, amounting to alleged suppression of outward supply. The HC held that this was sufficient foundational material for invoking the extended period of limitation, and rejected the challenge that there was no basis for Section 74 proceedings. The natural justice objection also failed because intimation notices and show cause notices had been issued and replies were filed, leaving no procedural defect warranting writ interference. The writ petitions were dismissed, with liberty to pursue the statutory appeal.
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Interest on belated self-assessed tax is recoverable; Section 74 reference in summary forms did not invalidate recovery.
Case-Laws
GST
Interest on belated payment of self-assessed tax was held recoverable as a statutory consequence under section 50(1) where the tax was paid only after departmental pointing-out. Sections 73 and 74, read with section 75(12) and section 79, were treated as a complete code for the relevant recovery mechanism, and unpaid interest remained recoverable notwithstanding those provisions. The explanation to section 75(12) was read broadly enough to cover tax payable on outward supplies not included in the return, so the recovery proceedings were sustainable. Mere reference to section 74 in the summary forms did not invalidate them, though the matter was remitted for reconsideration of the reply and a fresh order.
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GST scrutiny and DRC-01 notice requirements under Section 74 controlled adjudication; one assessment was remitted, another sustained.
Case-Laws
GST
In GST scrutiny, once ASMT-10 is issued and a reply is filed, the proceedings must proceed to ASMT-12 or to DRC-01A followed by DRC-01; ASMT-13 is confined to non-filers under Section 62, so its use after ASMT-10 and ASMT-11 was procedurally invalid. On that defect, the DRC-07 orders for one registration were set aside, treated as DRC-01 notices, and remitted for de novo adjudication, with the pendency period excluded for limitation. For the other registration, the inspection material justified invocation of the extended period under Section 74, and the writ petitions were dismissed because DRC-01A, DRC-01 and assessment orders were properly issued.
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Input tax credit blockage under Rule 86A upheld where records showed non-genuine invoices and adequate reasons to believe
Case-Laws
GST
Rule 86A permits blocking of input tax credit only when there is adequate material supporting reasons to believe that credit was fraudulently availed or otherwise ineligible, and a revocation representation must be decided by a reasoned speaking order. On the facts discussed, the blockage was sustained because the order recorded that the suppliers lacked physical infrastructure, CCTV verification did not show vehicle movement, and inward slips suggested manipulation of records. The restriction was confined to credit linked to the questioned transactions and was found not disproportionate, though the Revenue was expected to pursue the consequential show-cause and adjudication without delay.
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Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe
Case-Laws
GST
Written grounds of arrest are mandatory and must be supplied in writing; the court distinguished them from general reasons for arrest and held that the petitioners had, on the record, received written grounds, so the challenge based on non-supply failed. At the bail stage, the court held that economic offences involving fake invoices and fraudulent input tax credit do not require the arresting agency to reproduce every item of evidence in the grounds of arrest, so long as the substance of the allegations and basis of arrest are conveyed. Finding prima facie material, including statements, seized devices, chats and forensic material, and noting alleged non-cooperation, the court refused bail.
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GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
Case-Laws
GST
After cancellation of GST registration, show cause notices uploaded only on the GST portal were treated as insufficient where the taxpayer had no occasion to check the portal and no other mode of service was used. Ex parte assessments under section 73 were not sustained because the assessee was denied an effective opportunity to reply and, if desired, a personal hearing. The matter was directed to be reconsidered afresh, with liberty to the revenue to issue fresh orders after permitting a reply and complying with the hearing requirement under section 75(4).
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Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
Case-Laws
GST
A writ petition challenging three appellate orders was found not maintainable because an efficacious statutory appeal lay before the Tribunal under the Act. The challenge centred on an alleged insistence on a notarized sale agreement, later said to have been produced, but the court held that this and the related issues required appreciation of facts and law and were therefore for the appellate forum. On that basis, writ jurisdiction was declined and the petitioners were left to pursue the statutory appellate remedy.
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Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
Case-Laws
GST
Composite GST assessment for more than one tax period was treated as impermissible, following the view that each assessment year requires a separate proceeding once the annual return due date has been reached. Because the challenge was confined to the composite nature of the assessment, the writ was decided on that ground alone and other grounds were left open. The assessment order and the appellate order were set aside, with liberty to commence fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation.
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GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
Circulars
GST
The GST Appellate Tribunal, Bengaluru Bench has commenced functioning from its temporary premises at NACIN, Bengaluru, and will exercise jurisdiction over Karnataka, covering all districts of the State. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act arising from that jurisdiction. All related appeals, applications and proceedings must now be filed before the Bengaluru Bench and comply with the GSTAT (Procedure) Rules, 2025, together with other applicable statutes, rules and administrative directions. The notice also points stakeholders to the official e-filing portal and support channels for filing assistance.
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GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
Circulars
GST
The GSTAT Chennai Bench has commenced operations from its temporary office at Customs House, Rajaji Salai, Chennai, and will entertain appeals and applications for specified Tamil Nadu districts. It will hear matters under the CGST Act, IGST Act and Tamil Nadu GST Act, except appeals and applications excluded under section 109(5) of the CGST Act and relevant notifications. All filings for its jurisdiction must be instituted before the Chennai Bench in accordance with the GSTAT (Procedure) Rules, 2025, the published e-filing advisory, presidential orders and other applicable directions.
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Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
Case-Laws
GST
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
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GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
Case-Laws
GST
GST registration cancelled for non-filing of returns can be restored where the taxpayer files all pending returns and pays the tax dues, applicable interest and late fee, because the proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop cancellation proceedings in such cases. As cancellation carries serious civil consequences, the authority must consider a proper restoration application in accordance with law once the statutory requirements are met. The text links this relief to principles of natural justice and the officer's power to restore registration on compliance.
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GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
Case-Laws
GST
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
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Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
Case-Laws
GST
A single show-cause notice or composite GST assessment cannot validly cover more than one tax period; where assessment is taken before the annual return due date, the bar applies beyond one month, and after that due date, beyond one year. The assessment and appellate orders were set aside because the challenge was confined to the impermissible clubbing of multiple assessment years. Authorities were left free to start fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded while computing limitation.
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Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
Case-Laws
GST
DSCL qualified as a Governmental Authority because it was a government-established special purpose vehicle with 90% or more governmental equity/control and was set up to implement urban local body functions. Its services for the Smart City/ESCO water-supply project to UJS were exempt under Serial No. 4 of Notification No. 12/2017-Central Tax (Rate) because water supply is a Twelfth Schedule municipal function. The question whether the tripartite arrangement created two distinct supplies was held not maintainable within the questions raised. DSCL was also held not to be a pure agent under Rule 33, so the contractor-related amounts formed part of the value of supply.
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GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
Circulars
GST
The GST Appellate Tribunal's Mumbai Bench, including the Panaji Circuit Bench, has commenced functioning from its temporary premises at Bandra Kurla Complex and will exercise jurisdiction over Mumbai City, Mumbai Suburban and all districts of Goa. Appeals and related proceedings arising from these jurisdictions must now be instituted before the Mumbai Bench and filed in accordance with the GSTAT (Procedure) Rules, 2025, especially Chapter III governing institution of appeals. The notice also states that filed matters are under scrutiny, defect notices will be issued through the portal where needed, and appellants must cure defects within the stipulated time to avoid delay in listing. Parties must also follow the prescribed dress code for authorised representatives.
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BCBA to Host India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai
GST
Dated:- 15-6-2026
PTI
On 17 June 2026, government, ports, customs and industry leadership will convene under the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat”
The Brihanmumbai Custom Brokers' Association (BCBA) — the apex body of the customs-broking fraternity in Mumbai — will host the second edition of its flagship policy forum, the India Logistics Conclave 2026, on 17 June 2026 at The Taj Mahal Palace, Mumbai. Building on the success of the inaugural 2024 edition, which drew more than 550 stakeholders from across government, trade and industry, this year's Conclave will convene senior policymakers, port and customs leadership, trade economists and industry principals under the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat.”
The single-day gathering is designed as a coherent dialogue on the forces reshap

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Supply Chain, Reliance Industries, among other dignitaries. Shri Vivek Chaturvedi, Chairman, CBIC, is expected to address the gathering online. The session will also felicitate industry veterans for their distinguished contribution to the EXIM community.

Speaking ahead of the Conclave, Mr Sanjeev Harale, President, BCBA, said: “In a landscape marked by geopolitical shifts and supply-chain realignment, India has emerged as a balanced and credible voice. With logistics costs falling and policy maturing, the sector now sits at the heart of national development. The need of the hour is not merely to respond to change, but to shape it — and that is precisely what this Conclave seeks to do.”
Mr Dushyant Mulani, Immediate Past President, BCBA, under whose stewardship the inaugural edition of the India Logistics Conclave was held in 2024, added: “What began as an idea in 2024 has grown into a movement. This second edition reaffirms that the customs-broking fraternity is ready to

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harat,” will frame the logistics agenda across three horizons of structural transformation. The second, “Building India's Digital Spine — Customs & Trade,” will examine the move toward a unified national customs platform, 24-hour clearance and AI-driven risk management. The third, “Geopolitics and the New Geometry of Trade,” will address FTA utilisation, sea-lane risk and the China Plus One opportunity. The fourth, “Policy and Infrastructure — Building India's Futuristic Logistics Ecosystem,” will turn to the policy architecture that converts hard infrastructure into a future-ready, interoperable logistics network.

The panels will draw an eminent cross-section of voices from policy, ports, industry and academia, including senior representatives of the Central Board of Indirect Taxes & Customs, the Jawaharlal Nehru Port Authority, the Land Port Authority of India, leading economists and thinkers, technology providers powering the customs interface, and principals f

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, Seabridge Marine)
Kit Sponsor: Polaris Logistics • Conex Terminal • Globicon CFS
Seat Sponsor: Galaxy Freight Pvt Ltd
Lanyard Sponsor: Mumbai Cargo Service Centre
High Tea Sponsor: Unifo Pvt Ltd
Banking Partner: DBS Bank
Bronze Sponsors: Aegis Logistics • Budget CFS • Clearship Group • Divya CPP • Eastern Cargo • EFC CFS • Goodrich Maritime • Hans Infomatics • Hind Terminal • Malca-Amit JK Logistics • MSC • Nikhil Logistics • Om Freight • SkyHigh Airport • U M Khona & Co • Vanguard Logistics
The Association further extends its gratitude to its Associate Sponsors and Souvenir Partners for their valuable support to the Conclave.

Members of the press are cordially invited to attend the Conclave. For accreditation, interviews with the BCBA leadership, or further information, kindly contact the BCBA Secretariat at the details below.

About BCBA
Founded in 1939, the Brihanmumbai Custom Brokers'

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Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
Case-Laws
GST
Input tax credit on reverse-charge services from an unregistered foreign supplier was held sustainable where the registered recipient raised a self-invoice under section 31 read with rule 36, discharged tax under section 9(3), and claimed credit under section 16(2)(a). The Court treated the self-invoice as the valid tax-paying document and rejected denial of credit merely because the foreign supplier's invoice referred to a particular unit. It also held that, during the relevant period, section 20 was an enabling provision for ITC distribution and did not require mandatory Input Service Distributor registration; the later amendment supported that view. The demand and penalty were therefore unsustainable, including on revenue-neutrality grounds.
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Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
Case-Laws
GST
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
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Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
Case-Laws
GST
Cancelled GST registration for non-filing of returns may be restored where the taxpayer is willing to file all pending returns and pay tax dues with applicable interest, penalty and late fee. The note records that, following an earlier coordinate Bench ruling on similar facts, restoration is to be considered by the proper authority under the proviso to Rule 22(4) of the CGST Rules. It further states that the taxpayer was given time to approach the competent authority for restoration, and that the limitation period under Section 73(10) would run from the date of the order, subject to the stated exception for FY 2024-25.
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SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
Case-Laws
GST
Failure to place the Letter of Undertaking and SEZ Certificate before the adjudicating authority led the HC to set aside the assessment orders and remit the matter for fresh adjudication. The Court noted that the petitioner's zero-rated supply and SEZ-based claim could not be finally examined without those documents, and it granted one further opportunity to file an additional reply and produce them. The Court expressly declined to decide the merits, including the claim under the IGST framework, leaving all substantive issues open for reconsideration.
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