Latest update 13.09.2026

Recap of Latest updates posted on 12.09.2026

Practical Difficulties, Procedural Issues Suggestions for the GST Council

B Venkateswaran, IRS , Central GST (Retired), GST Consultant has listed all the practical difficulties, procedural issues and give suggestions for the GST Council to consider.

DGFT Trade Notice 25/2026-27 dt 07.09.2026

DGFT issued Trade Notice 25/2026-27 dated 07.09.2026 regarding Introduction of Open API Integration for Certificate of Origin (CoO) through Trade Connect e-Platform

DGFT Trade Notice 26/2026-27 dt 07.09.2026

DGFT issued Trade Notice 26/2026-27 dated 07.09.2026 regarding Comments/views on proposed suspension of 544 Standard Input Output Norms (SIONs) remaining unutilized during the last three financial years

Notification no. 118/2026 dated 09.09.2026- Income tax

CBDT issued notification no. 118/2026 dated 09.09.2026 to hereby specify Secretary , ITE&C , Government of Andhra Pradesh for the purpose of sharing of information regarding income-tax payers for identifying eligible beneficiaries under various welfare schemes being implemented by Government of Andhra Pradesh.

Notification no. 1/2026 dated 10.09.2026- Income tax (DGIT)

DGIT prescribes the Format, Procedure and Guidelines for submission of State of Financial Transaction (SFT-2517) for Depository Transactions under section 508(1) of the Income-tax Act, 2025

Notification no. 2/2026 dated 10.09.2026- Income tax (DGIT)

DGIT of CBDT issued notification no. 2/2026 dated 10.09.2026 to prescribe Format, Procedure and Guidelines for submission of Statement of Financial Transaction (SFT-2518) for Mutual Fund Transactions under section 508(1) of the Income-tax Act, 2025 read with sub-rule 6 of rule 237 of the Income-tax Rules, 2026 by Registrar and Share Transfer Agent.

Instruction No.15/2026-Customs dated 09.09.2026

CBIC issued Instruction no. 15/2026-Customs dated 09.09.2026 regarding Registration of Importers under Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended) and verification of registration

Rule 43 Amendment Excluding Duty Credit Scrips from Exempt Supplies Applies Prospectively; Section 74 Cannot Be Invoked Absent Suppression

The GSTAT, Kolkata Bench in the case of Commissioner, CGST & CX, Kolkata North Commissionerate partially allowed the appeals filed by the Revenue and held that the benefit of exclusion of the value of Duty Credit Scrips from the aggregate value of exempt supplies, introduced by insertion of clause (d) in Explanation 1 to Rule 43 of the Central Goods and Services Tax Rules, 2017

Two SCNs Arising from a Common Investigation Retain Separate Legal Identity and Stay in One Does Not Bar Adjudication of the Other

The Hon’ble Delhi High Court in A V International & Anr. declined to interfere with the Order-in-Original passed pursuant to the First SCN and held that two SCNs arising out of a common investigation conducted by the DRI retain their independent legal identity, notwithstanding interconnected facts, a…

Omission of Rule 96(10) of the CGST Rules without a saving clause nullifies all pending proceedings

The Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. dismissed the appeals filed by the Revenue and declined to interfere with the judgment of the Hon’ble Gujarat High Court in Addwrap Packaging Pvt. Ltd. &A nr. , thereby affirming that the omission of Rule 96(10) of the CGST Rules vide Notification No. 20/2024-Central Tax dated October 08, 2024, without any saving clause, applies squarely to ..

Genuine purchasers cannot be denied ITC or subjected to custodial interrogation for supplier’s default absent prima facie collusion

The Hon’ble Karnataka High Court in Abdul Majid & Ors. granted anticipatory bail to three registered purchasers who were apprehending arrest under Section 132 of the CGST Act on the allegation of availing bogus ITC from allegedly fictitious suppliers..