Latest update 02.09.2026

Recap of Latest updates posted on 01.09.2026

Constitutional validity of arrest powers under Section 69 of the CGST Act stands conclusively settled by the Supreme Court

The Hon’ble Supreme Court in Rakesh Kumar disposed of the writ petition challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which empowers GST officers to arrest offenders..

Transitional VAT Credit Carried Forward to GST Regime Cannot Be Refunded under Section 54(3) but Re-credit to Electronic Credit Ledger is Permissible

The Hon’ble Gujarat High Court in Dilip Babubhai Patel upheld the Department’s rejection of refund of transitional SGST credit carried forward under Section 140 of the CGST Act, 2017 ..

Notification No. 72/2026-Customs (N.T.) dated 31.08.2026

CBIC issued Notification No. 72 /2026-Customs (N.T.) dated 31.08.2026 regarding Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Notification No. 73/2026-Customs (N.T.) dated 01.09.2026

CBIC issued Notification No. 73 /2026-Customs (N.T.) dated 01.09.2026 regarding The Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018

Notification No. 74/2026-Customs (N.T.) dated 01.09.2026

CBIC issued Notification No. 74 /2026-Customs (N.T.) dated 01.09.2026 regarding Appointment of Common Adjudicating Authority in the case of M/s. Akwel Automative Pune India Pvt. Ltd….

Circular No. 38/2026- Customs dated 01.09.2026

CBIC issued Circular no. 38/2026-Customs dated 01.09.2026 regarding Implementation of the Sea Cargo Manifest and Transshipment Regulations(SCMTR), 2018.

GST Portal downtime 02.09.26

GSTN is taking downtime to enhance its services on the GST Portal on 02.09.2026 from 12:00 AM onwards until 6:30 am of 02.09.2026.

High Court & Supreme Court Judgments on Section 16(2)(c), CGST Act, 2017

ITC condition: “the tax charged in respect of such supply has been actually paid to the Government” — curated, verified case list (2017–Sep 2026)

ICAI: Background Material on GST updated up to Finance Act, 2026

The Institute of Chartered Accountants of India (ICAI) presenting Background Material on GST – Volume I & II. This is 14th Edition , the first one was published in July , 2026

GSTAT Delhi: Affiliation fees are not covered under exemption for services relating to admission or examinations

2026/onlinetaxupdate/1002

whether various fees collected by the Council for the Indian School Certificate Examinations (CISCE)—such as affiliation, registration, and related charges—are taxable under GST or exempt as educational services