Goods and Services Tax

FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026
GST
Dated:- 2-7-2026

“Dear Stakeholders,

It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding the mandatory capture of the Ship-to field in E-Way Bills and the voluntary closure of E-Way Bills have been examined. Accordingly, a comprehensive set of Frequently Asked Questions (FAQs) has been prepared to provide necessary clarifications on the applicable system validations, procedural requirements and manner of compliance. The stakeholders are requested to go through the FAQs for familiarisation with the applicable requirements, system validations and procedure to be followed.

GOODS AND SERVICES TAX NETWORK

(A Government Enterprise)

4th Floor, World Mark-1, East Wing, Asset 11, Hospitality

District, Aerocity, New Delhi 110037

Tel: 011-49111200, Fax: 011-49111210

E-Mai

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of implementation is 1st August, 2026.

Q4. Are the changes available in Sandbox?

The relevant changes have been released in Sandbox for testing. Taxpayers, ERP vendors, GSPs, ASPs, private IRPs and other system integrators are advised to complete testing and readiness before production implementation.

Q5. Why is Ship-to GSTIN being captured?

Ship-to GSTIN is being captured to improve traceability of goods movement, strengthen the audit trail in Bill-to/Ship-to transactions, and enable system-based verification by authorised officers.

2. Business Transaction Types

Sl. No.

Transaction Type

Billing Flow

Movement of Goods

Ship-to GSTIN Treatment

1

Regular

Between supplier and buyer

From supplier to buyer

No. Ship-to GSTIN is not applicable to regular transactions

2

Bill-to/Ship-to

Between supplier and buyer

From supplier to third party as instructed by buyer

Mandatory where Ship-to party is registered. URP may be entered for supp

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.

Q8. What is a Bill-from/Dispatch-from transaction?

A Bill-from/Dispatch-from transaction is one where billing is between the supplier and the buyer, but goods are dispatched from a third-party location. For example, A Ltd. bills B Ltd., but goods are dispatched from C Ltd. to B Ltd.

Q9. What is a Combination transaction?

A Combination transaction involves both Bill-to/Ship-to and Bill-from/Dispatch-from features. Billing is between the supplier and buyer, but goods are dispatched from a third party and delivered to a fourth party. For example, A Ltd. bills B Ltd., but goods move from C Ltd. to D Ltd. on the instruction of B Ltd.

Q10. Can Bill-to GSTIN and Ship-to GSTIN be the same in a Bill-to/Ship-to transaction?

No. In a Bill-to/Ship-to transaction, the Bill-to party and Ship-to party are expected to be distinct persons. Accordingly, the same GSTIN as mentioned in the Bill-to field should not be entered in the Ship-to GSTIN field.

Example 1 – Correct Bill-to/Sh

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No. Ship-to GSTIN shall not be printed on the e-Way Bill generated on the e-Way Bill portal.

Q12. Will Ship-to GSTIN be provided through GET e-Way Bill APIs?

No. Ship-to GSTIN shall not be provided through the GET e-Way Bill APIs.

Q13. What will continue to be visible on the e-Way Bill?

The relevant Ship-to address and PIN code shall continue to be shown as per the existing practice.

Q14. Who will be able to view the Ship-to GSTIN?

Ship-to GSTIN will be captured in the system for official purposes. It will be visible only to authorised officers for verification and enforcement purposes.

Q15. How is trade secrecy protected?

Trade secrecy is protected by ensuring that Ship-to GSTIN is captured in the system backend but is not printed on the e-Way Bill, is not displayed to taxpayers or transporters, and is not shared through GET e-Way Bill APIs.

4. Role-wise Generation Scenarios

Q16. If the supplier generates the EWB, how will Ship-to GSTIN be entered?

W

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sed officers.

5. Export and Merchant Exporter Scenarios

Q20. How does Bill-to/Ship-to arise in export transactions?

In export transactions, the goods may be billed to an overseas buyer, while the goods are physically moved from the supplier's premises in India to a port, airport, ICD, CFS, customs area, freight forwarder location, CHA-nominated premises, or any other export-linked location.

Q21. What should be entered as Ship-to GSTIN in export Bill-to/Ship-to cases?

In export sub-supply type involving Bill-to/Ship-to transactions, Ship-to GSTIN is proposed to be entered as “URP”, where the Ship-to location is export-linked and no domestic registered Ship-to GSTIN is applicable.

Q22. Does entering URP mean that the transaction is treated as a domestic supply to an unregistered person?

No. Entry of URP is a system-level treatment for EWB generation in export-related movement. The nature of export shall be determined based on export invoice, shipping bill, customs do

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ns.

Sl. No.

Validation / Requirement

System Treatment / Error Code

1

Ship-to GSTIN mandatory in Ship-to and Combination transactions

Error Code: 608

2

Ship-to Trade Name

May be sent but optional

3

Ship-to GSTIN should not be sent in Regular transactions

Error Code: 616

4

Ship-to GSTIN should not be sent in Bill-from/Dispatch-from transactions

Error Code: 864

5

Bill-to GSTIN and Ship-to GSTIN should not be same in Ship-to and Combination transactions

Error Code: 618

Q26. Will Ship-to GSTIN field be rejected in Regular transactions?

Yes. Ship-to GSTIN should not be sent in Regular transactions. Error Code 616 is applicable.

Q27. Will Ship-to GSTIN field be rejected in Bill-from/Dispatch-from transactions?

Yes. Ship-to GSTIN should not be sent in Bill-from/Dispatch-from transactions. Error Code 864 is applicable.

Q28. Is Ship-to Trade Name mandatory in standalone EWB API?

No. Ship-to Trade Name may be sent but it is o

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Ship-to GSTIN should not be same if ship details are provided

Error Code: 2323

3

Ship-to State Code should match SHIP TO GSTIN State Code

Error Code: 2325

4

Ship-to PIN Code should belong to Ship-to State Code

Error Code: 3039

Q32. Which e-Invoice field is proposed to be made conditionally mandatory?

In the Generate IRN payload schema, “ShipDtls.Gstin” shall be made conditionally mandatory where e-Way Bill generation is required.

Q33. What is the treatment where Ship-to GSTIN is not available in IRN + EWB flow?

Where GSTIN is not available, “URP” may be provided, wherever applicable.

Q34. Can the same GSTIN be entered in Bill-to and Ship-to fields in IRN + EWB flow?

No. If ship details are provided, Bill-to GSTIN and Ship-to GSTIN should not be the same.

8. Impact in e-Way Bill by IRN API

Q35. What is the change in e-Way Bill by IRN API?

GSTIN and Trade Name have been added in ExpShipDtls, and GSTIN has been made mandatory.

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stage, can it be provided during EWB by IRN?

Yes. If GSTIN is not provided during IRN generation, it can be provided during e-Way Bill by IRN.

Q38. Will Ship-to GSTIN be printed in EWB generated through IRN?

No. Ship-to GSTIN shall not be printed in the EWB and shall not be provided through GET EWB APIs.

9. Common Questions Raised by Stakeholders

Q39. Is the mandatory Ship-to GSTIN requirement applicable only to standalone EWB generation?

No. The requirement is also being extended to IRN-related flows, namely Generate IRN and EWB together and e-Way Bill by IRN, as per the respective API changes.

Q40. When will the e-Invoice API changes be implemented in production?

The proposed date of implementation is 1st August, 2026.

Q41. Will Ship-to GSTIN and Ship-to Trade Name be available in Get EWB Details API?

Ship-to GSTIN shall not be provided through GET e-Way Bill APIs.

Ship-To Trade name will also not be provided in E Way Bill details.

Q42. Will a revi

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rdinate with taxpayers for required details, especially where EWB is generated by transporter.

6

All stakeholders

Complete Sandbox testing before 1st August, 2026.

11. Business Transaction scenarios:

Q. No.

Transaction Type

Description

Example

Whether “Ship-To GSTIN” is Required?

Q6

Regular

A transaction where the invoice is issued to the buyer (Bill-to), and the goods are delivered to a Same person.

A Ltd. sells goods to B Ltd. and the goods move directly from A Ltd. to B Ltd.

No. This is not treated as a Bill to Ship to transaction.

Q7

Bill-to / Ship-to Transaction

A transaction where the invoice is issued to the buyer (Bill-to), but the goods are delivered to a third party(Ship-to) as per the buyer's instructions.

A Ltd. raises the invoice on B Ltd., but ships the goods directly to C Ltd. on the instruction of B Ltd.

Yes. The GSTIN of C Ltd. (Ship-To party) should be entered in the Ship-To GSTIN field, where the consignee

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on of B Ltd.

Yes. The GSTIN of D Ltd. (Ship-To party) should be entered in the Ship-To GSTIN field, where D Ltd. is a registered person. The Dispatch-From details should also be provided for C Ltd.

 

 FAQs on Voluntary Closure of e-Way Bill: Business Scenarios, API Impact and Portal Behaviour

(FAQs for stakeholder guidance and system readiness)

Date: 01.07.2026

1. Scope and Implementation

Q1. What is the Voluntary e-Way Bill Closure facility?

The Voluntary e-Way Bill Closure facility enables closure of an e-Way Bill after delivery of goods has been completed. It is intended to record completion of movement in the system.

Q2. Is closure of EWB mandatory?

No. Closure of EWB is voluntary in nature.

Q3. What is the revised implementation date?

The revised date of implementation is 1st August, 2026.

Q4. When can an EWB be closed?

An E-Way Bill may be closed after completion of delivery of goods. It is advised that such closure should be ca

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ier, recipient and transporter?

For suppliers, recipients and transporters, the closure option is available after login under the e-Way Bill section of the portal.

Q7. What are the portal modes for closure?

Closure can be performed EWB-wise or date-wise for logged-in users.

Q8. What is EWB-wise closure?

EWB-wise closure means that a specific e-Way Bill number is selected and closed after delivery is completed.

Q9. What is date-wise closure?

Date-wise closure allows the logged-in user to view EWBs for a particular date and close eligible EWBs after delivery.

Q10. Can multiple EWBs be closed through date-wise closure on the portal?

Yes, the option is available.

Q11. Can a driver or authorised person close an EWB?

Yes. A driver or authorised person can close an EWB through the portal-based mobile number closure facility, where the mobile number has been provided for closure purposes.

Q12. How does mobile number-based closure work?

All active EWBs lin

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ulk closure?

No, the current API does not support date-wise bulk closure.

Q18. Is there any API to retrieve EWBs marked as closed, including date-wise retrieval?

No. Currently, no separate API has been introduced to retrieve EWBs that have been marked as closed, including date-wise retrieval of closed EWBs. Such functionality may be considered in future after the closure module is stabilised and based on operational requirements emerging from field usage.

Q19. Will Get EWB Details API show a separate Closed status or closed date?

At present, no separate provision has been introduced in the Get EWB Details API to return a Closed status or Closed Date. For the initial stabilisation period, the existing status framework is being continued. A separate status of “Closed” is proposed to be introduced in due course.

Q20. Can APIs capture the mobile number for closure by driver or authorised person?

No. At present, there is no provision in the APIs to capture or specify th

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s existing status framework is being continued so that trade and system users are not adversely impacted during the transition phase.

Q26. If an EWB is marked as closed, will it immediately show as “Closed”?

During the initial stabilisation period, a separate “Closed” status may not be reflected in the existing status framework. However, closure details will be captured in the system.

Q27. Can user actions be performed after an EWB is marked as closed?

Yes. As of now, user actions such as Update Transporter, Extend Validity, Vehicle Updation and other permitted modifications will continue to remain available even after the EWB has been marked as closed.

Q28. Why are post-closure actions allowed initially?

This relaxation is being provided for the benefit of users during the initial stabilisation period.

Q29. Will post-closure actions be restricted later?

Yes. Once the system is stabilised, necessary restrictions will be introduced and post-closure actions will b

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very of goods has been completed.

Q34. Is closure the same as expiry of EWB?

No. Expiry is based on the validity period of the EWB, whereas closure is a user action to record completion of delivery.

5. Impact in e-Invoice API and e-Way Bill by IRN

Q35. Is there any impact of voluntary closure on e-Invoice API?

The e-Invoice API facilitates only the generation of the e-Way Bill. After generation, all further operations relating to the e-Way Bill are handled exclusively through the EWB APIs. Accordingly, no impact is envisaged on the e-Invoice API.

Q36. Is there any impact of voluntary closure on Generate IRN and EWB together flow?

There is no impact.

Q37. Is there any impact of voluntary closure on e-Way Bill by IRN API?

There is no impact.

Q38. Can an EWB generated along with IRN be closed?

Yes, it can be closed.

Q39. Can an EWB generated using IRN be closed?

Yes, it can be closed.

6. Business Scenarios

Scenario 1: Supplier closes EWB after

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updation. The driver or authorised person may then close the EWB through the portal-based mobile number closure facility.

Scenario 6: Closure through API by ERP-integrated taxpayer

An ERP-integrated taxpayer closes EWBs through API after delivery by transmitting the EWB number, closure date and remarks.

Scenario 7: Date-wise closure by transporter

A transporter handles multiple EWBs generated on a single date. After delivery of goods, the transporter uses date-wise closure on the portal to identify and close eligible EWBs.

Scenario 8: EWB marked as closed but vehicle update attempted

During the initial stabilisation period, vehicle updation and other permitted actions will continue to remain available even after closure. After stabilisation, such post-closure actions may be suitably restricted.

Scenario 9: API user wants date-wise list of closed EWBs

At present, no separate API has been introduced for date-wise retrieval of closed EWBs. Such functionality may b

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closure through API

Not available currently; portal only

12

Remarks character limit / fixed reason code

Upto 100 characters

13

ClosedBy in API / Get Details response

Not available currently

14

Closure date and remarks in EWB print

Not available currently

8. Action Required from Stakeholders

Sl. No.

Stakeholder

Action Required

1

Taxpayers

Create internal process to close EWB after delivery wherever the facility is used.

2

Transporters

Familiarise operational teams with EWB-wise/date-wise closure and driver-based closure.

3

Drivers / authorised persons

Use portal-based mobile number closure where mobile number has been provided.

4

ERP/GSP/ASP/API users

Implement closure API using EWB number, closure date and remarks.

5

All stakeholders

Note that post-closure actions are temporarily allowed during initial stabilisation period but may be restricted later.

Thank you,

Team GSTN

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Gross and Net GST revenue collections for the month of June, 2026
GST
Dated:- 2-7-2026

The gross and net GST revenue collections for the month of June, 2026.

=============
Document 1GST Gross and Net Collections as on 30/06/2026(Amount in crores)
Monthly Yearly
GST Collections Jun-25 Jun-26 % Growth Jun-25 Jun-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 34,558 37,376 1,18,625 1,26,913
SGST 43,268 45,116 1,46,542 1,51,590
IGST 48,680 52,282 1,76,951 1,75,923
Gross Domestic Revenue 1,26,506 1,34,774 6.5% 4,42,118 4,54,427 2.8%

A.2. Imports
IGST 44,600 60,038 1,40,424 1,77,273
Gross Import Revenue 44,600 60,038 34.6% 1,40,424 1,77,273 26.2%
A.3. Gross GST Revenue(A.1+A.2)
CGST 34,558 37,376 1,18,625 1,26,913
SGST 43,268 45,116 1,46,542 1,51,590
IGST 93,280 1,12,320 3,17,375 3,53,196
Total Gross GST Revenue 1,71,105 1,94,812 13.9% 5,82,542 6,31,699 8.4%
B.1. Domestic Refunds
CGST 3,191 4,379 10,645 13,744
SGST 3,871 5,047 13,0

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.1%

Note:

(1) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in Jun, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Jun-25 Jun-26 Growth (%) Jun-25 Jun-26 Growth (%)
Jammu and Kashmir 214 215 0% 611 667 9%
Himachal Pradesh 214 219 3% 486 531 9%
Punjab 783 865 11% 2,405 2,446 2%
Chandigarh 59 64 9% 184 205 11%
Uttarakhand 549 434 -21% 793 939 18%
Haryana 2,120 2,148 1% 3,641 4,175 15%
Delhi 1,316 1,419 8% 2,692 2,863 6%
Rajasthan 1,515 1,523 1% 3,565 3,760 5%
Uttar Pradesh 2,912 3,249 12% 6,864 7,572 10%
Bihar 842 835 -1% 2,607 2,666 2%
Sikkim 31 34 10% 82 89 9%
Arunachal Pradesh 47 45 -3% 167 152 -9%
Nagaland 42 41 -3% 108 110 2%
Manipur 19 30 62% 79 89 12%
Mizoram 15 15 4% 77 74 -4%
Tripura 43 44 1% 147 127 -14%
Meghalaya 36 54 52% 118 147 24%
Assam 522 614 18% 1,255 1,437 15%
West Bengal 1,970 1,908 -3% 3,764 3,869

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8% 1,979 2,446 24%
Himachal Pradesh 733 742 1% 1,528 1,904 25%
Punjab 2,663 2,894 9% 6,283 7,742 23%
Chandigarh 198 204 3% 552 713 29%
Uttarakhand 1,789 1,481 -17% 2,498 3,071 23%
Haryana 6,715 6,902 3% 11,029 14,545 32%
Delhi 5,924 5,219 -12% 10,083 10,378 3%
Rajasthan 5,182 5,209 1% 10,999 12,598 15%
Uttar Pradesh 10,045 10,718 7% 21,270 25,327 19%
Bihar 2,712 2,497 -8% 7,595 8,209 8%
Sikkim 165 178 8% 329 357 9%
Arunachal Pradesh 288 304 6% 672 710 6%
Nagaland 130 126 -3% 344 339 -1%
Manipur 140 115 -18% 307 306 0%
Mizoram 73 69 -6% 255 273 7%
Tripura 163 171 5% 445 459 3%
Meghalaya 203 225 11% 452 530 17%
Assam 1,896 1,937 2% 3,926 4,467 14%
West Bengal 6,800 6,666 -2% 11,408 12,905 13%
Jharkhand 2,611 2,383 -9% 3,842 2,839 -26%
Odisha 4,900 5,418 11% 6,221 6,752 9%
Chhattisgarh 2,405 2,668 11% 3,404 3,222 -5%
Madhya Pradesh 3,952 4,152 5% 8,789 9,650 10%
Gujarat 12,969 13,812 6% 19,224 24,896 30%
Dadra and Nagar Haveli and Daman al 200 271 35% 234 372 59%

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Uttar Pradesh 7,675 9,165 19%
Bihar 1,528 1,600 5%
Sikkim 364 170 -53%
Arunachal Pradesh 88 92 5%
Nagaland 83 88 6%
Manipur 40 64 62%
Mizoram 30 32 7%
Tripura 87 92 5%
Meghalaya 170 163 -4%
Assam 1,272 1,492 17%
West Bengal 5,031 5,082 1%
Jharkhand 2,428 2,033 -16%
Odisha 4,202 4,497 7%
Chhattisgarh 2,591 2,760 7%
Madhya Pradesh 3,174 3,022 -5%
Gujarat 10,491 11,743 12%
Dadra and Nagar Haveli and Daman & Diu 410 400 -2%
Maharashtra 28,248 30,714 9%
Karnataka 11,785 12,937 10%
Goa 547 604 11%
Lakshadweep 1 2 59%
Kerala 2,850 3,159 11%
Tamil Nadu 9,963 9,776 -2%
Puducherry 240 172 -28%
Andaman and Nicobar Islands 32 49 53%
Telangana 4,548 5,050 11%
Andhra Pradesh 3,378 3,548 5%
Ladakh 28 26 -7%
Other Territory 228 306 35%
Center Jurisdiction 317 524 65%
Grand Total 1,26,506 1,34,774 7%

2 Does not include GST on import of goods

Table 4 : State Wise/ Approving Authority wise Domestic Collection Period : Apr-26 to June-26 (Rs. In Crores)

state_Cd Stat

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2,723 3,081 8,481 14,285 4,558 5,219 13,607 23,383 -10.3% 3.0% -2.6%
8 Rajasthan 3,90,311 1,887 2,277 2,098 6,262 6,21,686 2,297 2,932 2,342 7,572 4,184 5,209 4,440 13,833 -8.4% -8.7% -8.6%
9 Uttar Pradesh 10,05,826 3,937 4,903 5,953 14,793 11,94,616 4,701 5,816 5,440 15,957 8,638 10,718 11,394 30,750 12.3% 10.6% 11.4%
10 Bihar 3,23,526 672 1,028 703 2,403 3,97,069 752 1,469 336 2,557 1,424 2,497 1,039 4,960 -2.3% -12.1% -7.7%
11 Sikkim 5,115 58 71 228 356 6,774 76 107 92 275 134 178 320 631 -46.8% -53.2% -49.8%
12 Arunachal Pradesh 9,423 72 87 19 178 13,034 179 217 33 429 251 304 52 607 -0.9% 9.8% 6.5%
13 Nagaland 4,765 46 51 19 116 6,834 60 75 35 170 106 126 55 286 4.0% 9.4% 7.1%
14 Manipur 6,613 24 31 10 65 9,628 69 84 22 175 93 115 32 240 1.8% -18.4% -13.8%
15 Mizoram 4,158 21 31 14 66 5,769 26 38 7 70 47 69 20 136 9.0% -7.3% -0.1%
16 Tripura 15,212 55 71 17 142 21,021 79 100 29 208 134 171 46 350 7.1% 6.3% 6.6%
17 Meghalaya 13,932 63 77 103 243 20,113 124 149 86 358 188

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,876 13,996 15,691 19,096 48,783 11,86,486 16,510 18,131 18,898 53,539 30,506 33,822 37,994 1,02,322 11.3% 1.1% 5.7%
29 Karnataka 4,60,557 5,582 6,739 9,967 22,288 6,63,010 6,437 7,404 8,878 22,718 12,019 14,142 18,845 45,006 7.4% 10.7% 9.0%
30 Goa 20,558 235 283 201 720 29,947 417 487 273 1,176 652 770 474 1,896 -8.6% 3.1% -1.7%
31 Lakshadweep 271 2 3 1 6 264 1 1 1 2 3 4 1 8 -24.2% -52.5% -34.9%
32 Kerala 1,81,359 2,306 2,678 932 5,916 2,68,235 1,621 2,010 654 4,285 3,928 4,688 1,586 10,201 8.2% 6.9% 7.7%
33 Tamil Nadu 5,27,579 4,220 5,142 5,782 15,144 7,28,973 5,463 6,998 5,566 18,027 9,683 12,140 11,348 33,171 -3.2% -4.6% -4.0%
34 Puducherry 10,663 41 59 141 241 15,924 68 92 218 377 108 151 359 618 -6.9% -27.6% -20.7%
35 Andaman and Nicobar Islands 2,989 32 38 27 97 3,850 25 32 7 64 56 70 35 161 -9.0% 14.2% -0.9%
36 Telangana 2,56,580 2,489 2,991 3,305 8,785 3,24,024 2,696 3,240 2,555 8,491 5,185 6,231 5,860 17,276 23.5% -0.8% 10.2%
37 Andhra Pradesh 1,96,164 1,652 2,076 2,

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Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026
GST
Dated:- 2-7-2026

It is informed that the Aggregate Annual Turnover (AATO) functionality is currently being upgraded to enable automatic updation of AATO as subsequent returns are filed post amendment window. As this enhanced functionality is being deployed from 1st July 2026, the window for amendment of AATO by taxpayers for FY 2025-26 has been revised on the GST Portal.

GSTN had earlier issued an advisory dated 02 May 2022 regarding the functionality for amendment of Aggregate Annual Turnover (AATO) on the GST Portal, which was applicable for AATO till FY 2024-25. Under the said advisory, taxpayers were provided the facility to amen

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g 2026

Accordingly, the facility for amendment of AATO, which was earlier available during May as per the previous advisory, shall now be made available from 01 July to 31 July 2026 for FY 2025-26. The amended AATO details will be available for review of Tax Officers from 01 Aug to 15 Aug.

All taxpayers are requested to take note of the revised timelines and carefully review the AATO details while submitting the amendment application and ensuring that the amended details are accurate before submission.

In case of any difficulty or concern, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution.

Thanks,

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Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error
Case-Laws
GST
Section 74 does not permit a single show-cause notice to club multiple financial years, because limitation is linked to each relevant financial year and a consolidated notice would unlawfully extend the five-year period for earlier years. The impugned notice and consequential order were therefore treated as de hors the statute and without jurisdiction. The alternative-remedy rule was also held to be only a self-imposed restraint: where the defect is ex facie jurisdictional and apparent on the record, writ relief remains maintainable despite an available statutory appeal.
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Restoration of cancelled GST registration where return defaults were non-fraudulent and dues were paid on time
Case-Laws
GST
Cancelled GST registration may be restored where the default in filing returns is not shown to be fraudulent, intentional or deliberate, and the taxpayer is willing to clear the outstanding dues. The note records that restoration was treated as justified in such circumstances, subject to determination and payment of the statutory tax dues together with applicable interest and late fee or penalty within the time fixed by the Court. If payment is not made within that period, the request for restoration fails.
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GST personal hearing under Section 75(4) is mandatory when requested or before adverse orders, and denial vitiates adjudication
Case-Laws
GST
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
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Extended limitation under GST upheld for suppression, with ex parte assessments remitted for fresh hearing on conditions
Case-Laws
GST
Extended limitation under Section 74 was treated as justified where the petitioner failed to fully respond to the written requisition, the DRC-01A intimation and the DRC-01 notices, which was treated as suppression of facts. The text further notes that, when the department proceeds on the petitioner's own records and detects non-payment, short payment, erroneous refund or wrongful ITC, Section 74 can be sustained. For two assessment years, the proceedings were said to be within limitation in any event, and even a mistaken Section 74 invocation could be recast under Section 73 through Section 75(2) if a proper reply is filed. Ex parte orders were remitted de novo on conditional compliance.
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Subsequently filed return must be considered before maintaining a non-filing order, with matter remanded for fresh decision
Case-Laws
GST
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
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Andhra clocks 16 per cent growth in tax revenue at nearly Rs 5,000 cr in June 2026
GST
Dated:- 1-7-2026
PTI
Amaravati, Jul 1 (PTI) Andhra Pradesh chief commissioner of state tax A Babu on Wednesday said the state has sustained strong momentum in June 2026 with a tax revenue of nearly Rs 5,000 crore, clocking a 16 per cent growth year-on-year compared to June 2025.

According to him, revenue rose by Rs 664 crore compared to June 2025 while net GST grew by 21 percent to Rs 3,144 crore in the same period, logging a rise of Rs 553 crore.

“Andhra Pradesh sustains strong momentum in June with Rs 4,829 crore…Net GST grows 21 percent to Rs 3,144 crore,” he said in an official press release.

Continuing the strong performanc

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evenue monitoring and broader economic activity.

New initiatives introduced during the year — AI-based data analytics, AI-powered scrutiny, AI-based IGST reversals, UPI-based analytics enforcement, DISCOM-linked registration verification and Aadhaar-integrated expansion of Profession Tax — generated significant incremental revenue, strengthening June 2026 collections, said Babu.

Further, he said IGST settlement in June 2026 stood at Rs 1,898 crore, an increase of Rs 533 crore compared to June 2025, representing the largest single-month growth in IGST settlement to date.

Noting that the commercial taxes department has made technology the cornerstone of its enforcement strategy, Babu said deploying AI and data analytics ecosystem

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Punjab's GST collection rises nearly 25 pc in April-June
GST
Dated:- 1-7-2026
PTI
Chandigarh, Jul 1 (PTI) The Goods and Services Tax (GST) collection in Punjab recorded a 24.45 per cent jump at Rs 7,833.45 crore during the first three months of FY27, aided by improved compliance and sustained economic activity, the state's finance minister Harpal Singh Cheema said on Wednesday.

Punjab collected Rs 7,833.45 crore in gross GST during the April-June quarter of FY 2026-27, compared with Rs 6,294.57 crore in the corresponding period last year, the minister for finance, excise and taxation said in a statement.

The increase of Rs 1,538.88 crore reflected the state's improving revenue position with better tax compliance, sustain

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vernment's action against tax evasion, the minister said the Excise and Taxation Department recovered around Rs 633 crore through penalties during the quarter, registering a 207 per cent increase over the Rs 207 crore recovered in the same period of the previous financial year.

In June alone, penalties worth Rs 225 crore were imposed, and 20 FIRs were registered against alleged bogus taxpayers involved in fake invoicing and fraudulent registrations, the minister said.

Cheema also said that the department recovered around Rs 14 crore in long-pending VAT dues through property auction proceedings conducted during June.

Besides, the state recorded an increase of Rs 242 crore in VAT/CST collections, indicating improvement in overall

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CGST Delhi South observes GST Pakhwada 2026 with stakeholder outreach and recognition of excellence
GST
Dated:- 1-7-2026

In observance of GST Day 2026, under the theme “सुगम कर व्यवस्था, सशक्त राष्ट्र” (Simple Tax System, Strong Nation), the CGST Delhi South Commissionerate organised a series of activities under GST Pakhwada 2026, reaffirming its commitment to taxpayer facilitation and participative governance.

As part of the initiative, divisions including Okhla, Connaught Place and Vasant Kunj, among others, conducted outreach programmes in their respective jurisdiction

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BCC urges Bengal CM to press for GST rationalisation in paperboard packaging
GST
Dated:- 1-7-2026
PTI
Kolkata, Jul 1 (PTI) The Bharat Chamber of Commerce (BCC) has urged West Bengal Chief Minister Suvendu Adhikari to press for a reduction in the Goods and Services Tax on paper and paperboard used in manufacturing corrugated cartons, boxes and cases, from 18 per cent to 5 per cent.

In a letter dated June 30, BCC president Naresh Pachisia said the 57th GST Council meeting, scheduled

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GST mop-up grows 14 pc to Rs 1.95 lakh cr in June
GST
Dated:- 1-7-2026
PTI
New Delhi, Jul 1 (PTI) GST collections rose 14 per cent to about Rs 1.95 lakh crore in June on higher tax mop-up from imports as well as domestic supplies, government data showed on Wednesday.

Gross Goods and Services Tax (GST) revenues were over Rs 1.94 lakh crore in May and Rs 1.71 lakh crore in June 2025.

As per the data, gross collections from domestic transactions were up 6.5 per cent to about Rs 1.35 lakh crore. These include central GST (CGST), state GST (SGST) and integrated GST (IGST) collection of Rs 37,376 crore, Rs 45,116 crore, and Rs 52,282 crore, respectively.

GST revenue from imports surged 34.6 per cent to Rs 60,038 crore in J

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ng revenue growth is being achieved without affecting liquidity for businesses,” Nagpal said.

Introduced on July 1, 2017, GST replaced a complex system of 17 central and state taxes and 13 cesses with a unified indirect tax framework. GST completed nine years of implementation this month.

During the first quarter of the current fiscal year, gross GST collection grew 8.4 per cent to about Rs 6.32 lakh crore. This includes a 2.8 per cent growth in tax revenues from domestic transactions and a 26.2 per cent growth in imports.

Deloitte India Partner MS Mani said GST monthly collections inching closer to the Rs 2 lakh crore-mark in a month that saw significant economic disruptions due to the West Asia situation is a true reflection o

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er structural analysis. To mitigate this reliance and further catalyse domestic capacity, there is a compelling case for policy recalibration specifically by redeploying unutilised outlays from the Production Linked Incentive (PLI) schemes to strategically aggressively attract and scale high-value manufacturing within India,” Agarwal said.

BDO India Partner – Indirect Tax, Tax & Regulatory Advisory, Maulik Manakiwala, said strong GST collections in June have proven to be yet another indicator of the robustness of the economy and increasing compliance awareness.

Tax Connect Advisory Services LLP, Partner, Vivek Jalan said import revenues surged 34.6 per cent in June and 26.2 per cent year-on-year, which may reflect on the strong dema

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Transitional input tax credit cannot be converted into cash refund after carry forward; re-credit of rejected claim remains available.
Case-Laws
GST
Transitional input tax credit carried forward from the VAT regime could be utilised under GST, but not converted into a cash refund once it had been brought into the electronic credit ledger. The HC read the transitional provisions together and held that the second proviso to the refund-saving provision bars refund of credit already carried forward, while the refund provision applies only to unutilised GST input tax credit in the cases it specifically covers. It also noted that no prior hearing was given, but refused remand because the dispute turned on a pure question of law. The Court further stated that any rejected refund amount should be re-credited to the electronic credit ledger under the prescribed procedure.
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GST portal service valid when notice is uploaded; writ challenge failed after appellate limitation expired.
Case-Laws
GST
Upload of the GST notice and adjudication order on the common portal constituted valid service under the statutory scheme; the HC rejected the claim that physical or postal service was additionally required. The petitioner had admitted that the notice was uploaded and did not place material particulars showing the actual date of knowledge, while the record also showed prior participation in the proceedings. On that basis, the plea of complete ignorance was not accepted, and the petitioner failed to justify bypassing the statutory remedy after expiry of the appellate period. The writ challenge to the GST demand was therefore dismissed as lacking merit.
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Refund withholding under GST requires a pending proceeding, not merely time left to file an appeal
Case-Laws
GST
Refund under GST can be withheld only when the statutory conditions for invoking Section 54(11) are actually satisfied, including a pending proceeding or appeal; the mere possibility that the State may file an appeal is insufficient. The High Court held that the authority could not refuse to process a refund arising from an appellate order simply because the appeal period had not expired, as that showed no conscious application of mind and no valid basis under Rule 92(2). The refusal was set aside and the refund claim remitted for fresh consideration after hearing the taxpayer and passing a reasoned order.
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Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
Case-Laws
GST
A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
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Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
Case-Laws
GST
Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication.
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Effective service of show cause notice and personal hearing are essential; natural justice can override alternate remedy.
Case-Laws
GST
Effective service of a show cause notice requires more than a portal display: if the notice is not placed in the prescribed “View Notices and Orders” window and no copy is separately served, the recipient is denied a reasonable opportunity to reply. Absence of a personal hearing before adjudication further breaches natural justice and vitiates the consequential order. Where the defect goes to procedural fairness, the High Court may entertain writ jurisdiction despite an alternate appellate remedy, quash the notice and order, and remit the matter for fresh adjudication after reply and hearing.
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GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.
Case-Laws
GST
GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
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GST reimbursement in works contracts remains contractual, but statutory return, interest and limitation rules cannot be overridden.
Case-Laws
GST
Contractual claims for reimbursement of GST in post-GST works contracts arise from the agreement between contractor and employer, but they do not alter the statutory scheme for levy, assessment, recovery and enforcement of GST. Any reimbursement direction operates only against the employer under the contract and cannot be enforced against tax authorities or the State. The statutory GST framework also cannot be bypassed through directions permitting revised returns contrary to the Act, or by granting waiver of statutory interest and penalty, or relaxation of the prescribed limitation for returns and revised returns. The impugned order was therefore confined to the contractual reimbursement issue and set aside to the extent it conflicted with GST law.
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Zero-rated export services refund: LUT omission is not an incurable defect, and denial was remitted.
Case-Laws
GST
Refund entitlement for zero-rated export services turns on a proper examination of the true nature of the transaction under the governing provisions. The HC held that the adjudicating authority failed to do so and also failed to consider the relevant circular on the effect of non-furnishing of a Letter of Undertaking. It accepted that omission to furnish an LUT/Bond is not an incurable defect and may be considered later for refund purposes. Because the character of the services and the refund claim based on the LUT were not addressed, the adjudication and appellate orders were quashed and the matter was remitted for fresh decision after permitting production of the LUT.
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GST short-payment with GSTR-1 disclosure: remand for Section 73 reconsideration under the amnesty scheme despite mismatch.
Case-Laws
GST
In a GST short-payment dispute, the HC noted that once outward supply was correctly disclosed in GSTR-1, the corresponding tax still had to be paid in GSTR-3B for the relevant period, so mere invocation of the stricter provision did not by itself warrant interference. After considering the later amnesty framework and the GST Council material, the Court treated the matter as one arising from return-filing glitches and admitted-liability mismatch capable of examination under the lesser provision. The demand and penalty order was quashed and the matter remitted for fresh consideration.
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Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
Case-Laws
GST
Scrutiny-based show cause notices for unreconciled input tax credit were treated as distinct from earlier audit-based proceedings, and the overlap with the prior section 73 action could not be resolved at the notice stage without a reply. The court held that, where the record suggests possible non-payment or short payment by reason of fraud, wilful misstatement or suppression, a section 74 notice may be issued. The challenge was therefore not entertained at issuance, and the taxpayer was directed to respond before final adjudication.
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GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
Case-Laws
GST
Under the GST law, proceedings initiated in the name of a deceased assessee were not invalidated where the death had not been intimated to the department. The HC further noted that, even if recourse to the extended limitation under Section 74 was unavailable, proceedings under Section 73 could still be maintained because of the limitation extensions under Section 168A and the Supreme Court's exclusion of limitation in Re: Cognizance; objections based on absence of Section 74 ingredients and limitation were rejected. The Court also affirmed that a legal representative is liable, out of the estate, for tax dues of the deceased, but set aside the ex parte assessment orders and remitted the matters for fresh adjudication on merits.
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