GST Bulletin June 2026
Judicial Updates :-
- Section 16(5) Does Not Permit Re-availment of Reversed ITC: WB AAR
- Courts Cannot Override GST Law to Waive Interest or Permit Revised Returns
- GST Transition Costs on Works Contracts Are Contractual, Not Statutory Liability of State
- Knowledge and Participation in GST Fraud Sufficient for Penalty on Partners
- Liquidated Damages Recovered from Transporters Not Liable to GST
Circulars/ Notification
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CBIC Clarifies Jurisdiction in Cases of GST Registration Migration
- Delhi GST Rules Amended to Introduce Temporary Identification Number (TIN)
- GSTN Extends Timeline for Mandatory “Ship To GSTIN” and Voluntary E-Way Bill Closure
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