CGST Circular 255/2026: Who Handles Your GST Case After You Change Jurisdiction
CGST Circular 255/01/2026-GST (25 June): pending GST notices, audits and appeals survive a jurisdiction change and pass to the new transferee officer. What to do.
Category: GST
GSTR-3B Hard-Locking and IMS: Why GSTR-1 and the Invoice Management System Now Decide Your GST Liability
GSTR-3B liability has been hard-locked since the July 2025 tax period. Corrections move to GSTR-1A and credit is shaped by IMS. Here is how to file under the new regime and what is expected around July 2026.
GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare
GSTN has deferred the mandatory Ship-To GSTIN field and the voluntary E-Way Bill closure facility from 15 June to 1 August 2026. Here is what changes and how to prepare.
GST Notification 01/2026-Central Tax (Rate) Effective May 1 2026: How the Finance Act 2026 Beverage Reclassification Moves HS 2202 Carbonated and Caffeinated Drinks to the 40 Per Cent Slab, the Schedule I and Schedule III Tariff Substitutions, the May 6 Corrigendum GSR 339(E), and the Practitioner Compliance Checklist
Notification 01/2026-Central Tax (Rate), effective 1 May 2026, realigns HS 2202 beverage tariff entries with the Finance Act 2026 GST structure and the 40% slab.
GSTAT Cohort-D With 35 Days Left to the June 30 2026 Cut-Off: The 5 NIC Portal Filing Errors Killing Practitioner Throughput, Section 112(8) Pre-Deposit Mechanics Under Rule 123 of the GSTAT Procedure Rules 2025, Section 112(6) Condonation Map to September 28 2026, and the Week-by-Week Sprint Template for the Final Filing Window
GSTAT Cohort-D closes June 30, 2026 with 35 days remaining as of May 26, 2026. Five NIC portal filing errors are killing practitioner throughput: cohort mismatch on Form APL-05, pre-deposit miscalculation on multi-period orders, missing Order-in-Original, challan dated before OIA, and grounds drafted on legacy Finance Act 1994 / state VAT framework. Section 112(8) pre-deposit mechanics, Section 112(6) condonation map to September 28, 2026, and the 5-week filing sprint template.
GSTAT Cohort-D Mid-Window Practitioner Status: How to Use the 49-Day Runway Before the June 30, 2026 Cut-Off and the Five Cohort-D Filing Errors Costing CAs Time on the NIC Portal
With Cohort D in week 2 of 9 (May 1 to June 30, 2026), GSTAT NIC portal data shows about 14 percent uptake against 5,200 estimated filings. Five recurring errors (wrong cohort, mixed-period pre-deposit, missing OIO, challan dating, legacy-Act grounds) are causing rejection-and-refile loops. This is the 7-week sprint plan and Section 112(6) condonation map for the final pre-April 1, 2026 backlog tranche.
GSTAT Presidential Order on Staggered E-Filing Schedule: Rule 123 Cohort Windows Through June 30, 2026 for Pre-April 1 Backlog Appeals and the Mandatory Seven-Document E-Filing Pack
GSTAT President issues Rule 123 staggered e-filing schedule for the 14,000-plus backlog appeals due before June 30, 2026. Four cohorts, seven mandatory documents in Form APL-05 pack, 20 percent pre-deposit under Section 112(8), and a 9-step CA compliance checklist.
GSTAT Appeal Filing Deadline June 30, 2026: A Complete Guide to Notification S.O. 4220(E) for Pre-April 1 Backlog Orders
GSTAT is operational and pre-April 1, 2026 appeals must be filed by June 30. Step-by-step guide on Form APL-05, pre-deposit rules, bench jurisdiction, and action checklist for CAs.
10 GST Changes from April 1, 2026: E-Invoicing, IMS, HSNS Cess, and Your FY 2026-27 Compliance Checklist
Why This Matters Now FY 2026-27 has begun, and a wave of GST compliance changes took effect on April 1, 2026. From mandatory e-invoicing for a wider pool of businesses … Read More
GST Compensation Cess Ends March 31, 2026: Complete Transition Guide for Businesses
The GST Compensation Cess, introduced in July 2017 to reimburse states for revenue losses during the GST transition, officially expires on March 31, 2026. This marks the end of a … Read More