Goods and Services Tax

Advisory on Filing Opt-In Declaration for Specified Premises, 2025
GST
Dated:- 5-1-2026

Dear Taxpayers,
The relevant declarations issued vide Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025, are now made available electronically on the GST Portal. These declarations may be opted for and filed by persons who are applying for registration or are already registered and supplying hotel accommodation services by declaring the premises as “specified premises”.
Kindly take note of the following key points:
1. Who may opt and file the declaration
* Regular taxpayers (active and suspended) supplying hotel accommodation service who want to declare their premises to be a “specified premises”
* Applicants for

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vailable separately in due course of time.)
3. Timeline for Filing Declarations
(A) Existing Registered Taxpayers – Annexure VII
* Can be filed for the subsequent financial year during the specified window: 1st January to 31st March of the preceding financial year.
* For FY 2026-27, Annexure VII can be filed from 01.01.2026 to 31.03.2026.
(B) New Registration Applicants – Annexure VIII
* Can be filed within 15 days from the date of generation of ARN of the registration application.
* Filing is allowed irrespective of whether GSTIN has been allotted, provided the application is not rejected.
* After the lapse of 15 days, the opt-in declaration can be filed only when the window for Annexure VII is available, i.e., 1st January to

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rate PDFs with reference numbers will be generated for each premise.
* If any premises are left for opt-in, the taxpayer may again file Annexure VII for that premise for the same financial year during the eligible window period.
* Suspended taxpayers are allowed to file the declaration. However, cancelled taxpayers are barred from filing such declarations.
* The option exercised will continue for subsequent financial years unless an opt-out declaration (Annexure IX) is filed within the prescribed time.
6. Downloading of Filed Declarations
* Filed Annexures (VII / VIII) can be downloaded from: Services -> Registration ->Declaration for Specified Premises -> Download
* Separate reference numbers are generated for each declared prem

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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 s

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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 in

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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 bindi

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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-ori

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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

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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 mat

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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 deliberat

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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 absen

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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 t

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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

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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 t

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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 t

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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
=============
Document 1Overwriting cache for 0 113
GST Gross and Net Collections as on 31/12/2025 (Amount in crores)
MonthlyYearly
GST CollectionsDec-24Dec-25% GrowthDec-24Dec-25% Growth
ABCD= C/B-1EFG = F/E-1
A.1. Domestic
CGST32,83634,2893,04,3503,27,496
SGST40,49941,3683,77,9114,04,315
IGST47,78346,9174,49,8394,76,852
Gross Domestic Revenue1,21,1181,22,5741.2%11,32,10012,08,6636.8%
A.2. Imports
IGST43,43851,9773,87,6974,41,376
Gross Import Revenue43,43851,97719.7%3,87,6974,41,37613.8%
A.3. Gross GST Revenue(A.1+A.2)
CGST32,83634,2893,04,3503,27,496
SGST40,49941,3683,77,9114,04,315
IGST91,22198,8948,37,5369,18,227
Total Gross GST Revenue1,64,5561,74,5506.1%15,19,79716,50,0398.6%
B.1. Domestic Refunds
CGST2,9064,27424,64929,376
SGST3,6535,43931,12537,460
IGST4,8138,70940,52259,044
Refund – Dome

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(1) Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are d
(2) The above numbers are provisional and the actuals number may have slightly vary on finalisation.
Table 1: SGST & SGST portion of IGST settled to States/UTs during December, 2025
(Rs. in crore)
Pre-Settlement SGSTPost-Settlement SGST
State/UTDec-24Dec-25Growth (%)Dec-24Dec-25Growth (%)
Jammu and Kashmir221204-8%642592-8%
Himachal Pradesh201181-10%4524827%
Punjab728719-1%2,0501,966-4%
Chandigarh6662-5%1831882%
Uttarakhand439391-11%66075715%
Haryana1,8111,8361%3,1173,62916%
Delhi1,3531,298-4%2,7422,684-2%
Rajasthan1,4191,4412%3,4273,4551%
Uttar Pradesh2,5352,5380%6,3816,6715%
Bihar768717-7%2,1972,43511%
Sikkim3836-6%799216%
Arunachal Pradesh325469%1361467%
Nagaland222623%8988-1%
Manipur2120-4%73798%
Mizoram1413-5%667412%
Tripura404717%129124-4%
Meghalaya375344%1291398%
Assam5055060%1,1621,2215%
West Bengal1,8091,8472%3,5243,5591%
Jharkhand7057709%1,101916-17%
Odisha1

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35,46921%
Delhi13,20014,46010%26,77128,0105%
Rajasthan13,43714,2226%32,08533,7965%
Uttar Pradesh25,91126,4742%63,06862,362-1%
Bihar6,6817,47912%20,93122,793
Sikkim30237925%72587120%
Arunachal Pradesh39355140%1,3241,51915%
Nagaland20829341%78989714%
Manipur271269-1%855844-1%
Mizoram202158-22%699690-1%
Tripura3914248%1,2681,228-3%
Meghalaya44450113%1,3161,305-1%
Assam4,7125,0678%11,51413,70619%
West Bengal17,83418,5424%34,26134,3790%
Jharkhand6,4817,0098%10,42810,282-1%
Odisha13,07713,6705%19,17817,822-7%
Chhattisgarh6,3886,7636%11,39910,657-7%
Madhya Pradesh10,10710,7596%26,50325,814-3%
Gujarat33,32836,0648%53,74658,6489%
Dadra and Nagar Haveli and5535815%955920-4%
Maharashtra83,40690,5509%1,26,2671,43,17113%
Karnataka33,16636,72011%61,31063,9464%
Goa1,8781,9212%3,2513,2881%
Lakshadweep76-12%823-96%
Kerala10,92711,7047%24,34125,0013%
Tamil Nadu33,99035,7635%56,98657,8061%
Puducherry4074265%1,1431,055-8%
Andaman and Nicobar Islan1641683%43054627%
Telangana15,67516,3694%32,65333,7974%
And

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762,2920.9%12.3%7.1%
5Uttarakhand95,4831,3462,1763,5687,0901,22,7131,7722,4573,6207,8493,1184,6347,18814,9401.4%-8.0%-3.7%
6Haryana2,65,5416,3848,13028,94543,4593,46,8128,30210,54126,26445,10714,68618,67155,20888,5667.3%7.2%7.2%
7Delhi3,42,0825,5636,34412,63124,5385,28,3917,0388,11721,77736,93212,60214,46034,40861,47013.3%2.9%6.8%
8Rajasthan3,60,0924,8886,3026,86118,0505,99,4986,2287,9207,73521,88311,11614,22214,59639,9334.1%5.1%4.7%
9Uttar Pradesh9,45,0569,24212,26114,41735,92111,48,61911,01414,21313,12738,35420,25626,47427,54474,2744.0%4.1%4.0%
10Bihar2,98,0601,7962,9871,4886,2713,70,8372,4914,4921,0618,0444,2867,4792,54914,31511.5%13.3%12.5%
11Sikkim4,9451151441,4011,6606,7011832341,0301,4472983792,4313,107-2.3%9.2%2.7%
12Arunachal Pradesh8,7491521845238812,464296367807444485511331,13232.0%37.7%35.7%
13Nagaland4,499101125272526,5841331697337523429310062738.1%36.3%37.0%
14Manipur6,0915877211568,88614919250391207269715473.7%1.5%2.1%
5Mizoram3,8774566361465,43364921517210915851318-16.0

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,15,55135,66941,36245,2411,22,27211,32,91343,22849,18852,0391,44,45478,89690,55097,2802,66,7269.7%7.1%8.3%
29Karnataka4,39,44013,82117,29827,04958,1686,46,96416,02019,42222,88558,32729,84236,72049,9341,16,49510.1%13.4%11.7%
30Goa19,4275457048232,07328,9261,0011,2178723,0891,5461,9211,6955,162-3.0%2.9%0.5%
31Lakshadweep25113712249233836101953.1%-6.1%22.3%
32Kerala1,73,0365,5236,6383,13215,2932,62,3704,0135,0662,02211,1019,53611,7045,15426,39412.4%3.3%8.4%
33Tamil Nadu5,03,23611,91314,88816,63243,4337,13,12115,77520,87517,28053,93127,68835,76333,91397,3647.7%8.5%8.1%
34Puducherry10,21211417342170715,4811832538941,3312974261,3152,03811.7%-10.0%-3.5%
35Islands Andaman and Nicobar2,8368096842603,54253722114613416810540723.5%18.1%21.5%
36Telangana2,43,5026,0227,4466,90620,3743,20,5107,0198,9227,73223,67313,04016,36914,63844,0475.7%5.8%5.7%
37Andhra Pradesh1,85,9794,3195,6066,69216,6172,54,4464,4535,6554,86214,9708,77211,26011,55431,586-0.4%3.6%1.5%
38Ladakh3,7465171101326,6511031403628015521

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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 bi

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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 int

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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

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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-calcula

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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 pa

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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 exclu

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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 85,34

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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 fr

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