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GST Articles & Guides

Practical guidance on GST registration, GSTR filing, ITC reconciliation and e-invoicing, from the team behind GSTCPC.

Export shipping containers and a GST refund document with a court gavel, showing the Rule 96(10) ruling for pending refunds
GST3 min read

Rule 96(10) Omission Applies to Pending GST Refund Cases: CBIC Accepts Supreme Court Ruling

CBIC has accepted the Supreme Court ruling that omitting Rule 96(10) applies to all pending proceedings. What it means for exporters' IGST refunds and demands.

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GSTAT departmental appeals in DGGI common adjudication cases under CBIC Circular 256/02/2026-GST
GST3 min read

GSTAT Appeals in DGGI Common Adjudication Cases: CBIC Circular 256/02/2026-GST Explained

CBIC Circular 256/02/2026-GST sets out how departmental appeals reach GSTAT in DGGI cases decided by a Common Adjudicating Authority, one appeal per taxpayer.

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57th GST Council meeting recommendations on arrest powers, refunds, ITC and registration
GST6 min read

57th GST Council Meeting: Arrest Powers Removed, Faster Refunds, ITC and Registration Reforms

The 57th GST Council meeting on 8 October 2026 recommended removing arrest powers, auto refunds, wider ITC, a Rs 10,000 notice threshold and late fee relief.

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Illustration of a NIL demand order with a gavel, a tax-paid receipt and an appeal being uploaded, titled GST Appeal Against NIL Demand Orders
GST2 min read

GST Portal Now Allows Appeals Against NIL or Zero Demand Orders in Form GST APL-01

GSTN has removed the portal validation that blocked appeals against demand orders showing NIL or zero demand. Taxpayers can now file Form GST APL-01 in such cases.

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DSC USB token connected to a laptop showing the emSigner 3.3 upgrade for signing on the GST portal
GST4 min read

emSigner 3.3 on the GST Portal: Required for DSC Tokens Issued from 21 September 2026

GSTN has released emSigner 3.3. It is required for DSC tokens issued on or after 21 September 2026. Existing working DSCs can continue. Steps and system needs.

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GST registration form REG-01 auto-filled from an existing GSTIN, with a map pin suggesting the State and Centre jurisdiction
GST4 min read

GST Registration (REG-01): Auto-Fill from Existing GSTIN, Geo-Based Jurisdiction and Field-Level Help

GST registration new features in REG-01: auto-fill from an existing GSTIN under the same PAN, geo-based jurisdiction and in-form help, live 1 Sept 2026.

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