GST portal Update GSTN Makes Annexure-B Offline Utility Mandatory For ITC Refund Claims GSTN Advisory Dated May 18, 2026 GSTN introduces invoice-wise Annexure-B reporting with mandatory GSTR-2B validation for refund applications involving accumulated ITC In a major compliance update impacting GST refund filings, GSTN has introduced a standardized Annexure-B Offline Utility for refund applications involving […]

GSTAT Update GSTAT Constitutes Benches Across India And Categorises Matters For Hearing Office Order No. 3/GSTAT/PB/2026 | Goods and Services Tax Appellate Tribunal | 14 May 2026 GSTAT operational framework notified for hearing and categorisation of appeals The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a comprehensive office order constituting benches across various

GST Update | Notification No. 02/2026 GST UPDATE Principal Bench of GSTAT Appointed as National Appellate Authority for Advance Ruling The Central Government has empowered the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi to hear appeals filed under Section 101B of the CGST Act, 2017 relating to conflicting Advance Rulings. The notification

Extension of Deferred Payment of Customs duty Benefits Eligible Manufacturer Importer (EMI) Brief In a significant trade facilitation measure announced in Budget 2026, the Government has extended the benefit of deferred payment of Customs import duty to a newly recognised category of importers termed as “Eligible Manufacturer Importers (EMI)”. This reform enables qualifying manufacturers to