Goods and Services Tax

Arunachal GST collection rises 36pc in first 9 months of FY26
GST
Dated:- 5-1-2026
PTI
Itanagar, Jan 5 (PTI) Arunachal Pradesh has recorded a sharp 35.7 per cent rise in Goods and Services Tax (GST) collections in the first nine months of the 2025-26 financial year, compared to the figure in the same period in the previous fiscal, officials said on Monday.
The collection exceeded the national growth average of 6.8 per cent, reflecting strong economic activity and improved tax compliance in the state, they said.
The state collected Rs 1,519 crore between April and December 2025 as GST, while the collection was Rs 1,324 crore in the corresponding period of 2024, with an absolute increase of Rs 195 crore.
According to the centr

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Frequently Asked Questions (FAQs) for Health Security se National Security (HSNS) Cess Act, 2026 and HSNS Cess Rules, 2026
GST
Dated:- 5-1-2026

Q1. Who is required to get registered under the HSNS Cess Rules?
Ans. Every taxable person as per section 3 of the Health Security se National Security Cess Act, 2025 (hereinafter referred to as 'the Act') must register. An application for registration shall be made in FORM HSNS REG-01 through the ACES portal. Where machines are installed in more than one factory, separate registration shall be required for each factory.
Q2. I am an existing manufacturer of Pan Masala. By what date must I apply for registration under the new HSNS Cess Rules?
Ans. You must apply for registration immediately upon the commencement of the Act and the HSNS Cess Rules, i.e., on 1st February, 2026. Since the liability to pay cess begins from that date, you must submit the registration application in FORM HSNS REG-01 on the portal at the earliest. Your

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ent may be done on the portal by utilizing the said temporary registration number even if the registration certificate (which shall be issued within seven working days) is still being processed.
Q5. Once I get my registration, when must I file the declaration regarding my machines?
Ans. You must file the declaration in FORM HSNS DEC-01 on the portal within seven days of the grant of your registration. This declaration must specify the parameters of your machines (maximum rated speed, weight of specified goods, etc) relevant for the computation of the cess.
Example: 'ABC Ltd' receive their Registration Certificate on February 10, 2026. They must file FORM HSNS DEC-01 by February 17, 2026.
Q6. What if I add a new machine? Do I need to inform the department?
Ans. Yes. You must file a fresh declaration under section 9(3) of the Act and rule 9(2) of the HSNS Cess Rules within fifteen days of any change in the parameters relevant for the computation of cess, which includes the installat

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ification.
* You will have to pay the amount of cess so determined for the subsequent period and the past period as per rule 11(3) which mandates that you are liable to pay the differential amount of cess along with interest for the period commencing from the date of installation (for initial declarations) or the date of change in parameters (for fresh declarations) until the date of actual payment and also, pay the determined cess amount for the subsequent period.
Example: On 1st February, a manufacturer installs a machine with a speed of 300 pouches/minute and declares its details to the Department. On 1st April, the proper officer, after verification, concludes that the machine's maximum rated speed is actually 700 pouches/minute. The proper officer shall issue an order by April 30th detailing the computation of cess after giving a reasonable opportunity to be heard. The registered person shall pay the differential cess amount for February, March, and April, along with intere

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s required to be paid fully for that entire month within five days of such addition or installation.
Example: 'M/s ABC Ltd' (an existing registered entity) operates 4 machines. On August 20, 2026, they install a 5th Machine with a monthly cess liability of Rs. 1,01,00,000. They must pay the monthly cess of Rs. 1,01,00,000 by August 25, 2026. In case of any delay in payment, interest would be payable from August 26, 2026 to the date of actual payment.
Q13. What are the due dates for payment and return filing?
Ans. You must pay the monthly cess electronically by the 7th day of the current month. You must file the monthly return in FORM HSNS RET-01 by the 20th day of the succeeding month.
Q14. What happens if I file my return late?
Ans. If you fail to furnish the return by the due date, the proper officer will issue a notice requiring you to furnish such return within fifteen days of the receipt of the said notice. Further, as per section 18(1)(c) of the Act, failure to furni

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he machine or manual unit is non-operative for a continuous period of fifteen days or more. If a machine is sealed for 10 days, then desealed for two days and again sealed for another 10 days, you cannot claim abatement because the continuous period is less than 15 days.
Q18. Can I simply switch off the machine and claim abatement later?
Ans. No. You must inform the proper officer at least 3 working days before the intended closure. The proper officer will visit your factory and officially seal the machine so it cannot be operated within three days of the receipt of the intimation.
You must ensure that no manufacturing takes place on that machine during the period the machine was sealed.
Q19. Can I stop paying Cess if my machine is not working or if there is no demand?
Ans. You can claim abatement (adjustment) only if the machine is non-operative for a continuous period of 15 days or more. The procedure for claiming abatement under Chapter V of the HSNS Cess Rules should be follow

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er on or before 20th October. Say, they file the claim on 25th September, and the abatement order is passed on 7th October, they can adjust this amount against their liability for November.
Example 2: 'ABC Ltd' has installed a High-speed pouch packing machine (700 ppm). Their monthly liability (C) is Rs. 2,02,00,000. The machine is sealed on July 20th and de-sealed on August 8th. Since the shutdown (21 days) is more than 15 days, they are eligible for abatement which will be calculated separately for each month as below:
* For July:
* N: 31 days
* D: 12 days (July 20-31)
* Abatement (A1):
A1=2,02,00,00031×12=Rs. 78,19,355
For August:
*
* N: 31 days
* D: 9 days (Aug 1-9)
* Abatement (A2):
A2=2,02,00,00031×9=Rs. 58,64,516
* They can claim the abatement amount of Rs. 1,36,83,871 (A1 + A2) by applying to the proper officer on or before 20th September. Say, they file the claim on 25th August, and the abatement order is passed on 5th September, they can adjust this amo

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t inform the proper officer 3 working days in advance. The officer will supervise the uninstallation and removal. If removal is not feasible, it will be sealed.
Q25. My machine has a maximum rated speed of 700 pouches/minute, but I only run it at 300 pouches/minute. Which Schedule II slab applies to me?
Ans. You must pay the amount of cess based on the Maximum Rated Speed, not the actual operating speed. As per Rule 12 the maximum rated speed of a machine shall be taken as the maximum speed achievable by the machine, irrespective of the actual operating speed at which the machine is used to manufacture goods of any weight.
Q26. If I do not produce the specified goods in a month, but the machine was not sealed, do I still pay Cess?
Ans. Yes.
Q27. My machine was sealed from September 1st to September 15th. On September 15th evening, it was de-sealed. Am I eligible to claim an abatement?
Ans. No. Since the machine was non-operational for a continuous period of only 14 days, you are

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y manual” if no machine capable of assisting or completing any part of the manufacturing or production is installed in the factory. The amount of cess payable shall be as per Table 2 of Schedule II of the Act (11 lakhs per month).
Q 31. I am planning to start a new Pan Masala manufacturing unit in March 2026 (after the rules are notified). If I install my machines and start production on the 10th of the month, do I have to pay the Cess for the entire month?
Ans. No. As per the proviso to rule 12 of the HSNS Rules, if a newly registered person installs machines during a month, the cess payable for that specific month is calculated on a pro-rata basis. You will only pay for the number of days remaining in that month, starting from the date of installation of the machine or the start of the manual process unit, as the case may be. Further, you must pay this proportionate cess amount within five days of such installation or start.
Example: If you start a new unit and install the machine

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GST refund claim after deficiency memo: limitation u/s54(3) runs from first filing; time-bar rejection quashed, remanded.
Case-Laws
GST
Refund was rejected as time-barred under s.54(3) CGST Act by treating a later revised application (filed after a deficiency memo) as the relevant date for limitation. The Court held that limitation must be computed from the date of the initial refund application, and a subsequent revised filing pursuant to a deficiency memo cannot shift the limitation start point; the contrary approach was erroneous and liable to be quashed. Consequently, the impugned orders were set aside and the matter was remitted for fresh consideration of the refund claim on merits in accordance with law, and the petition was allowed. – HC
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Alleged bogus firms and fake e-way bills under CGST ss. 67, 132, with seized digital evidence; anticipatory bail granted
Case-Laws
GST
Anticipatory bail was sought in a prosecution alleging creation of bogus firms and facilitation of fake e-way bills under ss. 67 and 132 of the CGST/SGST Act. The court held that the allegations were chiefly founded on documentary and digital material already seized during the search, with no pending recovery shown, reducing the necessity of custodial interrogation. Considering the maximum punishment of five years and the non-violent nature of the alleged offence, the court found pre-trial incarceration unwarranted, and observed that conditional liberty would not likely enable absconding or evidence tampering given seizure of relevant data. Anticipatory bail was granted subject to conditions – HC
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Pending tax refund application seeking interest and penalty: authority ordered to decide claim and issue orders within four months
Case-Laws
GST
The dominant issue was whether the tax authority should be directed to act on a pending refund application and consider interest and penalty. The court held that the authority must decide the refund application in accordance with law, specifically taking into account the claim for refund along with applicable interest, and bearing in mind binding precedents on such refund claims. Consequently, the authority was directed to consider, process, and pass appropriate orders on the refund application within four months from receipt of the order, and the writ petition was disposed of. – HC
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Parallel GST show-cause proceedings by State after Central notice u/s 6(2)(b) barred; State order quashed.
Case-Laws
GST
State GST authorities were held to lack jurisdiction to initiate or continue proceedings where Central GST authorities had already initiated proceedings against the taxpayer by issuing a show-cause notice, since dual/parallel proceedings are barred under Section 6(2)(b) of the CGST Act, 2017. Applying the binding precedent on identical facts, the impugned order-in-original and its summary were treated as without jurisdiction and liable to be set aside. Consequently, the order-in-original and the summary were quashed and the writ petition was allowed. – HC
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Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded
Case-Laws
GST
Where rectification of an appellate order under s.107 of the WBGST Act, 2017 was refused in a dispute concerning deferred availment of ITC alleged to be barred by s.16(4), the governing Notification dated 08.10.2024 issued under s.148 was held to clarify both entitlement and procedure for rectification where ITC was treated as wrongly availed solely due to s.16(4), but the taxpayer may be eligible under s.16(5) or s.16(6). Since the rectification applications were founded on this Notification, the appellate authority was required to reconsider the request in light of the prevailing legal framework; consequently, the rejection order was set aside and the matter remanded for fresh decision. – HC
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Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.
Case-Laws
GST
Rejection of a refund claim was challenged on the ground that necessary supporting documents had not been furnished earlier and a further opportunity was sought to produce additional documents. Applying a justice-oriented approach and principles of fair opportunity, the impugned orders rejecting the refund were set aside and the matter was remitted to the adjudicating authority for fresh reconsideration in accordance with law after granting one more opportunity to file the requisite documents; the petition was allowed by way of remand. – HC
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Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
Case-Laws
GST
Whether mere deviation of route during transit, when the consignment was accompanied by valid tax invoice and no discrepancy in goods or documents was found, could justify detention and penalty under s.129 CGST/KGST was answered in the negative. The authority relied only on a cyclostyled driver statement and produced no material to prove deliberate diversion or intent to evade tax, while the taxpayer offered a prompt, plausible explanation of inadvertent route-miss. Since s.129 is invocable only upon deliberate tax evasion and not for technical or minor lapses, the orders imposing s.129 penalty were held illegal and were set aside, with liberty to proceed, if at all, only under s.125. – HC
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Bank-account attachment for another company's tax dues challenged; recovery quashed as no garnishee liability and veil-piercing unjustified.
Case-Laws
GST
Attachment and recovery from a company's bank account was challenged on the ground that the demand and adjudication were issued against a distinct juristic entity. The court held that where the show-cause notice and adjudication order were addressed to another company, the petitioner could not be fastened with that entity's dues absent any garnishee relationship or proved liability to pay amounts to the defaulter. It further held that common directorship alone is insufficient to lift the corporate veil for recovery, and such veil-piercing was impermissible on the pleaded facts. Consequently, the impugned recovery/attachment order was quashed and the petition was allowed with directions to appear before the authority. – HC
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Clinical trial and R&D services for US recipient treated as export; Notification 04/2019-IGST applied retrospectively, GST demands set aside.
Case-Laws
GST
Clinical trial and related R&D services supplied to a foreign recipient raised the issue whether the place of supply was outside India, making the supply an export and not liable to GST, and whether Notification No. 04/2019-IGST dated 30.09.2019 applied retrospectively to the period April 2018-March 2019. The notification clarified that for such services the place of supply is the location of the recipient, subject to conditions; since the recipient was located in the USA, the supply fell in a non-taxable territory. Treating the notification as beneficial, clarificatory and elucidatory, it was held to operate retrospectively, and the contrary view of the authorities was erroneous; the impugned orders were set aside and the petition was allowed – HC
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Service tax show-cause notice invoking extended limitation u/s 73(1) without suppression details quashed as invalid
Case-Laws
GST
Invocation of the extended limitation period under Section 73(1) of the Finance Act, 1994 was held unsustainable because the show-cause notice did not plead or disclose the requisite jurisdictional ingredients (such as suppression or wilful misstatement) and lacked supporting material. Limitation was treated as a jurisdictional fact, requiring satisfaction of both factual and legal elements before extended limitation could be assumed. Since the notice was cryptic, non-speaking, and unreasoned, the authority could not lawfully assume jurisdiction by invoking Section 73(1). Consequently, the show-cause notice and all proceedings pursuant to it were quashed, and the petition was allowed. – HC
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Voluntary GST short-payment disclosure and composite-supply classification dispute: s.74 demand and s.39(9) ITC denial quashed
Case-Laws
GST
Where the taxpayer had voluntarily intimated short payment and its willingness to discharge tax much before any enforcement action, the essential preconditions of fraud, wilful misstatement, or suppression were not made out, rendering invocation of s.74 GST impermissible; consequently, denial of ITC by applying s.39(9) could not be sustained, and the proceedings were quashed. The taxpayer's earlier payment at a higher rate treating the supply as composite “to buy peace” was held not to operate as waiver or estoppel; it could still raise the composite-versus-individual supply issue before the competent authority, which must decide it on merits without relying on the prior admission. – HC
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Marketing and technical support services to foreign client under master service agreement: not “intermediary” under IGST s2(13); refund allowed
Case-Laws
GST
The dominant issue was whether the marketing support and technical support services supplied to a foreign recipient under a master service agreement constituted “intermediary services” under section 2(13) of the IGST Act, thereby disentitling the supplier from treating the supply as export and claiming refund of accumulated input tax credit. On construing the agreement and contemporaneous records, it was held that the supplier was not arranging or facilitating supplies between two persons but providing services on its own account, satisfying the conditions for export of services. Consequently, the adjudication and appellate orders were set aside, the IGST demand was quashed, and refund was directed to be granted. – HC
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Gross and Net GST revenue collections for the month of Dec, 2025
GST
Dated:- 3-1-2026

The gross and net GST revenue collections for the month of Dec, 2025.
Thanks,
Team GSTN
News – Press release – PIB

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Export refund rectification denied despite documents proving export proceeds realized; order set aside for fresh decision on natural justice grounds
Case-Laws
GST
Rectification relating to export refund was rejected without considering documents evidencing realization of export proceeds, thereby breaching natural justice. The record showed the documents were in fact produced with the representation, and the authority failed to address them while deciding rectification. Applying prior binding precedent on illegality and lack of authority in similar refund/rectification rejection, the impugned order was set aside and the matter remitted for fresh consideration of the rectification application in accordance with law; the writ petition was partly allowed. – HC
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Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set aside
Case-Laws
GST
Detention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accompanied by a valid tax invoice and valid e-way bill. The First Appellate Authority accepted the taxpayer's explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no intent to evade tax and no demonstrated revenue loss. The Revisional Authority could not substitute its view and reverse a reasoned appellate order absent prejudice or monetary loss. The revisional order was set aside and the appellate order was restored, allowing the petition. – HC
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GST refund claims for Jan 2019-Mar 2021 filings and Covid limitation exclusion (Notification 13/2022) treated as within time; rejection set aside
Case-Laws
GST
Rejection of a tax refund claim as time-barred was held unsustainable because the record showed the claimant had filed an initial refund application on 09.05.2023 within the statutory period for January 2019 to March 2021, and also filed a further claim on 28.02.2024, the date the authority itself treated as the outer limit, yet neither filing was duly considered. The authority also failed to apply the Covid-19 limitation exclusion under Notification No. 13/2022, covering March 2020 to February 2022, which operated to extend limitation. The refund applications were held within time and the impugned order was set aside. – HC
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Deemed RSP-based valuation for pan masala and tobacco products under new CGST Rule 31D, effective Feb 2026
Notifications
GST
Inserts rule 31D in the CGST Rules, 2017 to prescribe a deemed valuation method for specified goods (including pan masala and specified tobacco and nicotine-inhalation products): the value of supply is the declared retail sale price (maximum price on the package, inclusive of all taxes and levies) reduced by the applicable GST computed by a prescribed back-calculation formula, with special rules for multiple prices, altered prices, and area-wise prices, thereby fixing the taxable value on an RSP basis for those goods. Amends rule 86B to provide that a registered person other than a manufacturer is exempt from rule 86B only for such specified goods where the supplier has discharged tax on the RSP basis, thereby limiting relaxation from the electronic credit ledger restriction for those supplies. These changes apply from 1 February 2026.
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RSP-based valuation for pan masala and specified tobacco/nicotine supplies added to tax notification, effective 1 February 2026
Notifications
GST
Notification No. 49/2023-Central Tax is amended to insert a new clause covering supplies of specified RSP-declared goods, namely pan masala (2106 90 20) and specified tobacco and nicotine products under headings 2401, 2402, 2403 (excluding biris), 2404 11 00 and 2404 19 00. “Retail sale price” is defined as the maximum price declared on the package inclusive of all taxes and cesses; where multiple RSPs are declared, the highest applies; any increased altered RSP at any stage is deemed the RSP; and area-wise RSPs apply for valuation in the relevant area, with tariff interpretation aligned to the Customs Tariff Act, 1975. The amendment takes effect from 1 February 2026, making RSP the operative basis for valuation of these supplies.
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IGST rate changes for tobacco goods: biris at 18%, pan masala and cigarettes at 40%, effective 1 Feb 2026
Notifications
GST
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
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CBI Arrests One IRS-C&IT Officer and Two Superintendents of CGST Jhansi for Taking Bribe of Rs. 70 Lakh
GST
Dated:- 2-1-2026

The Central Bureau of Investigation (CBI) has busted a bribery racket in the office of Central Goods & Services Tax, (CGST) Jhansi, Uttar Pradesh during an operation launched on 30.12.2025 and has arrested a Deputy Commissioner (IRS-C&IT), Two Superintendents, an Advocate and Owner of a Private Company, in a bribery case.
The CBI registered the instant case on 30.12.2025 against the Deputy Commissioner (IRS-C&IT 2016); Two Superintendents, all posted at CGST, Jhansi; an Advocate; Owners of private companies and unknown others on the allegation of demand of undue advantage of Rs. 1.5 crore for f

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Rupee rises 6 paise to 89.92 against US dollar in early trade
GST
Dated:- 2-1-2026
PTI
Mumbai, Jan 2 (PTI) The rupee witnessed range-bound trade in the morning session on Friday, appreciating by 6 paise to 89.92 against the US dollar as thin liquidity conditions accentuated everyday demand-supply imbalances, keeping the rupee tilted toward weakness.
Forex traders said the USD/INR pair is expected to trade in a narrow range as the 90 level is being protected by the Reserve Bank of India.
Moreover, the support from positive domestic equities was offset by sustained foreign fund outflows.
At the interbank foreign exchange market, the rupee opened at 89.95 against the US dollar, then gained some ground and touched 89.92, risin

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which gauges the greenback's strength against a basket of six currencies, was trading marginally down by 0.15 per cent at 98.17.
Brent crude, the global oil benchmark, was trading 0.38 per cent higher at USD 61.08 per barrel in futures trade.
“With early-year liquidity still thin and domestic fundamentals offering a mixed but stable backdrop, the rupee appears set to remain range-bound in the near term. As long as USD/INR stays below the 90 handle, the balance of risks tilts mildly in favour of the rupee,” CR Forex Advisors MD Amit Pabari said, adding that against this backdrop, USD/INR is expected to trade in a 89.30–90.20 range.
On the domestic equity market front, the 30-share benchmark index Sensex climbed 158.19 points to 85,346.

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Electricity supplied to intermediary for onward export: treated as domestic sale, so no zero-rated IGST refund
Case-Laws
GST
Whether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as “export of goods” (zero-rated) for IGST refund was decided by construing Article 286(1)(b) and Sections 2(5) and 16 of the IGST Act. Since the petitioner had no privity of contract with the foreign buyer and title passed at the domestic delivery point from the petitioner to the intermediary, the petitioner's supply was only “for export” and not an export supply; consequently, it was a domestic supply and not eligible for zero-rated refund on that leg. The petitions were dismissed, with liberty to refile refund claims applying Rule 89 treating the intermediary supply as domestic. – HC
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GST portal-only service of GST notices under “Additional Notices and Orders” held inadequate; order set aside for lack of notice.
Case-Laws
GST
Service of GST notices and the impugned order solely by uploading them under “Additional Notices and Orders” on the GST portal, without any other mode of service, was held insufficient to impute due knowledge to the taxpayer when awareness arose only upon email intimation. Applying the principle that effective service must reasonably convey notice of the proceedings, the Court found that the proceedings had been continued and concluded without proper communication to the taxpayer. Consequently, the impugned order dated 21 May 2025 was set aside and the petition was disposed of. – HC
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