GST Bulletin March 2026
Judicial Updates :-
- ITC Not Blocked Under Section 17(5)(d) where No Construction Activity Is Undertaken – Gujarat High Court.
- GSTAT has inherent power to grant interim relief.
- Refund under Inverted Duty Structure cannot be denied by retrospective application of clarificatory circular.
- GST Payable on Mobilization Advance Received in Works Contract – Time of Supply Arises on Receipt of Advance.
- GST Exemption on Transportation of Segregated Waste for Municipal Corporation to be treated as Pure Services.