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IGST Circular

Circular No	File No	Date	Subject
2/1/2017-IGST	F. No. 354/173/2017-TRU	27-09-2017	Clarification on supply of satellite launch services by ANTRIX Corporation Ltd
1/1/2017-IGST	F.No.354/119/2017–TRU(Pt)	7/7/2017	Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding
3/1/2018-IGST	F. No. CBEC/20/16/03/2017- GST	25/5/2018	Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.
01-02-2019-IGST	F. No. CBEC-20/16/04/2018 - GST	01/02/2019	Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
Circular No.01l2017	F.No.166/Cross Empowerment/GSTC/2017	20-09-2017	Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST - regarding

News Section

News

21 Jul 26
UPI Crosses 55.49 Crore Users in June 2026; FY26 Transactions Hit Rs 314 Lakh Crore
CBDT Enables Foreign Assets Reporting in AIS: Taxpayers Can Now View CRS/FATCA Data Online
Uttarakhand HC: Minor GST E-Way Bill Typo Can’t Trigger Section 129 Penalty
Madras HC: Bank Account Under GST Section 83 Can’t Be Sustained Without Tangible Material
Calcutta HC: GST Order U/S 73 Remains Valid If Digitally Signed on or Before the Limitation Deadline
No GST Demand Order Within Deadline: Delhi High Court Quashes ADT-03 Audit Notice and DRC-01
20 Jul 26
Core Industries Index Overhauled with 2022-23 Base Year and Expanded Industry Coverage
CBDT Notifies NaBFID 10-Year Zero Coupon Bond Under Income Tax Act, 2025
19 Jul 26
Tax Compliance Checklist for Small and Medium Enterprises
Karnataka HC Quashes GST Order Over Absence of Fraud Allegation in SCN U/S 74
18 Jul 26
Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226
Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226
GSTAT Activates Token Generation Facility to Resolve E-Filing Appeal Portal Issues
DGTS and Belapur Commissionerate Host Hybrid GST Seminar for Industry and Tax Experts
16 Jul 26
Centre Revises Excise Duty Rates on Petrol and Diesel Components; Changes Effective from 16th July 2026
Social Protection Fund Notified as Specified Person Under IT Act 2025 for Tax-Exempt Investments in India
Gujarat HC Rejects Plea Against Fake GST ITC Demand Over Misleading Submissions to the Court
Karnataka HC Clarifies No GST on Machinery Returned to Seller for Testing Without Consideration
Dimapur Unit Tax Department Carries Out Field Inspection Drive for GST Compliance Awareness
15 Jul 26
Karnataka HC Grants Relief on Common GST Notices, GSTR-2A/GSTR-3B ITC
AP HC: Single SCN and Composite GST Order Cannot Be Given for Multiple Tax Periods
Karnataka HC Quashes Tax Demand, Upholds Taxpayer’s Right to Be Heard on GST ITC Claim
MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information
Finance Ministry Empowers DRAT Delhi Chairperson to Decide PNB Appeals
Direct Tax Collections Rise 16.4% to Rs 6.51 Lakh Crore as on 13th July 2026 for FY 2026-27
14 Jul 26
Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail
Supreme Court Upholds GST Officers’ Arrest Powers, Declares Section 69 Constitutional
ITR Filing Gains Momentum as Over 1.7 Cr Returns Are Filed Ahead of July 31 Deadline
Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27
FM Sitharaman Reviews RBI Swap Schemes; Banks Report Strong NRI Response to FCNR(B) Deposits
MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information
13 Jul 26
How Balance Sheet Software Automates Ratio Analysis
CBIC Allows Extension Beyond 2-Year Limit Under Customs Notification 8/2016
Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27
12 Jul 26
Tripura HC Quashes CGST Order for Reopening Issues Already Examined by State GST Authorities
Gujarat HC: GST Refund Interest Must Be Computed from Original Refund Application Despite Court-Ordered Refiling
11 Jul 26
MCA Extends CCFS-2026 Deadline to 31st August 2026 Amid Data Centre Restoration
ICAI Invites Public Comments on Revised Guidance Note for Tax Audit under Section 44AB of IT Act 1961
CBDT Authorises DGIT (Systems) to Upload Global Financial Information in AIS Under Income Tax Act, 2025
Income Tax Department Releases ITR-7 Excel Utility for AY 2026-27
CBDT Notifies TDS Exemption for Specified Payments to IFSC Units Under Income Tax Act 2025
10 Jul 26
Madras HC: Council Has No Authority to Validate GST Notifications Issued Without Prior Approval
Kerala HC Affirms ITC Benefit for Taxpayers Filing GST Returns Within Section 16(5) Deadline
MP HC Refuses Anticipatory Bail to Journalist Charged with Blackmailing GST Officer
06 Jul 26
CBDT Condones Delay in Filing Form 10AB for 80G Approval Applications Till 31st March 2026
ICAI Introduces New Tax Audit Count Tracking Feature on UDIN Portal
Finance Ministry Grants Aadhaar Authentication Permission to Home First Finance
05 Jul 26
CBDT Notifies TDS Exemption on Aircraft Lease Rentals Paid to IFSC Units Under Income Tax Act, 2025
Mumbai City Civil and Session Court: GST Criminal Liability Can Extend Beyond Company Directors
04 Jul 26
Deloitte Survey: AI Set to Transform GST Compliance Across India
GST Return Default: Calcutta HC Orders Restoration of GSTIN to Protect Livelihood
CBDT Condones Delay in Filing Form 10AB for 80G Approval Renewal

21 Jul 26

UPI Crosses 55.49 Crore Users in June 2026; FY26 Transactions Hit Rs 314 Lakh Crore

CBDT Enables Foreign Assets Reporting in AIS: Taxpayers Can Now View CRS/FATCA Data Online

Uttarakhand HC: Minor GST E-Way Bill Typo Can’t Trigger Section 129 Penalty

Madras HC: Bank Account Under GST Section 83 Can’t Be Sustained Without Tangible Material

Calcutta HC: GST Order U/S 73 Remains Valid If Digitally Signed on or Before the Limitation Deadline

No GST Demand Order Within Deadline: Delhi High Court Quashes ADT-03 Audit Notice and DRC-01

20 Jul 26

Core Industries Index Overhauled with 2022-23 Base Year and Expanded Industry Coverage

CBDT Notifies NaBFID 10-Year Zero Coupon Bond Under Income Tax Act, 2025

19 Jul 26

Tax Compliance Checklist for Small and Medium Enterprises

Karnataka HC Quashes GST Order Over Absence of Fraud Allegation in SCN U/S 74

18 Jul 26

Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226

GSTAT Activates Token Generation Facility to Resolve E-Filing Appeal Portal Issues

DGTS and Belapur Commissionerate Host Hybrid GST Seminar for Industry and Tax Experts

16 Jul 26

Centre Revises Excise Duty Rates on Petrol and Diesel Components; Changes Effective from 16th July 2026

Social Protection Fund Notified as Specified Person Under IT Act 2025 for Tax-Exempt Investments in India

Gujarat HC Rejects Plea Against Fake GST ITC Demand Over Misleading Submissions to the Court

Karnataka HC Clarifies No GST on Machinery Returned to Seller for Testing Without Consideration

Dimapur Unit Tax Department Carries Out Field Inspection Drive for GST Compliance Awareness

15 Jul 26

Karnataka HC Grants Relief on Common GST Notices, GSTR-2A/GSTR-3B ITC

AP HC: Single SCN and Composite GST Order Cannot Be Given for Multiple Tax Periods

Karnataka HC Quashes Tax Demand, Upholds Taxpayer’s Right to Be Heard on GST ITC Claim

MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information

Finance Ministry Empowers DRAT Delhi Chairperson to Decide PNB Appeals

Direct Tax Collections Rise 16.4% to Rs 6.51 Lakh Crore as on 13th July 2026 for FY 2026-27

14 Jul 26

Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail

Supreme Court Upholds GST Officers’ Arrest Powers, Declares Section 69 Constitutional

ITR Filing Gains Momentum as Over 1.7 Cr Returns Are Filed Ahead of July 31 Deadline

Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27

FM Sitharaman Reviews RBI Swap Schemes; Banks Report Strong NRI Response to FCNR(B) Deposits

MSME-MCA Internship Claim False: PIB Advises Citizens Not to Share Personal Information

13 Jul 26

How Balance Sheet Software Automates Ratio Analysis

CBIC Allows Extension Beyond 2-Year Limit Under Customs Notification 8/2016

Over 1.7 Crore Taxpayers Filed ITRs for AY 2026-27

12 Jul 26

Tripura HC Quashes CGST Order for Reopening Issues Already Examined by State GST Authorities

Gujarat HC: GST Refund Interest Must Be Computed from Original Refund Application Despite Court-Ordered Refiling

11 Jul 26

MCA Extends CCFS-2026 Deadline to 31st August 2026 Amid Data Centre Restoration

ICAI Invites Public Comments on Revised Guidance Note for Tax Audit under Section 44AB of IT Act 1961

CBDT Authorises DGIT (Systems) to Upload Global Financial Information in AIS Under Income Tax Act, 2025

Income Tax Department Releases ITR-7 Excel Utility for AY 2026-27

CBDT Notifies TDS Exemption for Specified Payments to IFSC Units Under Income Tax Act 2025

10 Jul 26

Madras HC: Council Has No Authority to Validate GST Notifications Issued Without Prior Approval

Kerala HC Affirms ITC Benefit for Taxpayers Filing GST Returns Within Section 16(5) Deadline

MP HC Refuses Anticipatory Bail to Journalist Charged with Blackmailing GST Officer

06 Jul 26

CBDT Condones Delay in Filing Form 10AB for 80G Approval Applications Till 31st March 2026

ICAI Introduces New Tax Audit Count Tracking Feature on UDIN Portal

Finance Ministry Grants Aadhaar Authentication Permission to Home First Finance

05 Jul 26

CBDT Notifies TDS Exemption on Aircraft Lease Rentals Paid to IFSC Units Under Income Tax Act, 2025

Mumbai City Civil and Session Court: GST Criminal Liability Can Extend Beyond Company Directors

04 Jul 26

Deloitte Survey: AI Set to Transform GST Compliance Across India

GST Return Default: Calcutta HC Orders Restoration of GSTIN to Protect Livelihood

CBDT Condones Delay in Filing Form 10AB for 80G Approval Renewal

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

22 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra

22 Jul 26 Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,

24 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, W

24 Jul 26 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odish

28 Jul 26 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 Jul 26 26QC

31 Jul 26 26QC

31 Jul 26 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.

31 Jul 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26. (extended due date)

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