India's GST law, sourced from the gazette.
CGST Act 2017, CGST Rules, IGST Act, Compensation Cess Act, GST Council decisions, and every CBIC notification and circular — each explained with the gazette reference attached. Written for tax counsel, in-house tax managers, and compliance teams who need to act on every CBIC update.
Three to start with this week.
GST Central Tax Weekly Tracker — W35 2026 (24–30 August 2026)
CBIC issued no Central Tax, Integrated Tax, UT Tax or Compensation Cess notification, GST circular or GST instruction between 24 and 30 August 2026. Its one GST-substantive act was Circular No. 37/2026-Customs of 27 August 2026, which fixes how IGST is paid, and input tax credit preserved, on raw sugar converted from Advance Authorisation to the tariff rate quota. GSTR-3B for July 2026 fell due 24 August for Category 2 States and Union Territories.
55th GST Council Rate Decisions — Implementation Analysis
The 55th GST Council meeting (21 December 2024, Jaisalmer) was implemented through four CBIC rate notifications 05-08/2025-Central Tax (Rate) dated 16 January 2025, covering hotel accommodation ('specified premises' opt-in/out), exempted services (third-party motor insurance fund, NSDC training partners), RCM scope (body corporate carve-outs, composition dealer carve-out), and e-commerce operator reverse charge. Goods-side rate clarifications followed via CBIC Circular 247/2025-GST.
E-Commerce Operator GST: §9(5) Deeming, §52 TCS and GSTR-8
Section 9(5) of the Central Goods and Services Tax Act, 2017 (CGST Act) deems the electronic commerce operator, not the actual supplier, liable to pay GST on notified categories of services — passenger transport, hotel accommodation, housekeeping, restaurant service from 1 January 2022, and local delivery from 22 September 2025. For every other supply routed through a platform, the operator instead collects tax at source under Section 52 of the CGST Act, files FORM GSTR-8, and the supplier claims that credit. Section 9(5) liability must be discharged entirely from the electronic cash ledger.
114 articles across 7 pillars.
GST Central Tax Weekly Tracker — W38 2026 (14–20 September 2026)
CBIC issued no GST notification, circular, instruction or removal-of-difficulty order between 14 and 20 September 2026, verified against complete CBIC tables read on 23 September 2026. Five non-GST instruments fell inside the window — an anti-dumping duty extension, a tariff-value revision and three Central Excise additional-duty rate changes — none carrying a GST leg. GSTR-3B for August 2026 fell due 20 September for taxpayers with aggregate turnover above Rs 5 crore under Section 39 of the CGST Act and Rule 61 of the CGST Rules.
GST Central Tax Weekly Tracker — W37 2026 (7–13 September 2026)
CBIC issued no notification of any kind — GST, Customs or Central Excise — anywhere in its repository between 7 and 13 September 2026, and no GST circular, instruction or removal-of-difficulty order either, verified against complete CBIC tables read on 23 September 2026. The 57th GST Council meeting, originally noticed for 12 September inside this window, did not take place; gstcouncil.gov.in carries no notice of it at all, and unverified press reports describe a postponement to 7 October attributed to a clash with the BRICS Summit hosted in New Delhi 12–13 September (PIB-confirmed).
GST Central Tax Weekly Tracker — W36 2026 (31 August–6 September 2026)
CBIC issued no GST notification, circular, instruction or removal-of-difficulty order in India between 31 August and 6 September 2026, verified against its own tax-information repository on 8 September 2026. This edition closes a documented sourcing gap by sweeping the CBIC Instructions stream for the first time: the 2026 series holds 15 instructions, of which exactly one is GST — Instruction No. 01/2026-GST of 3 August 2026, now read in full.
GST Central Tax Weekly Tracker — W35 2026 (24–30 August 2026)
CBIC issued no Central Tax, Integrated Tax, UT Tax or Compensation Cess notification, GST circular or GST instruction between 24 and 30 August 2026. Its one GST-substantive act was Circular No. 37/2026-Customs of 27 August 2026, which fixes how IGST is paid, and input tax credit preserved, on raw sugar converted from Advance Authorisation to the tariff rate quota. GSTR-3B for July 2026 fell due 24 August for Category 2 States and Union Territories.
GST Central Tax Weekly Tracker — W34 2026 (17–23 August 2026)
CBIC issued no Central Tax, Integrated Tax, UT Tax or Compensation Cess notification, circular or instruction between 17 and 23 August 2026 — verified against the CBIC tax-information repository, which records only two instruments in that window, both Customs, dated 21 August 2026. GSTR-3B for July 2026 fell due 20 August for monthly filers and 22 August for the first staggered group, with no extension notified. The tracker also corrects two W33 records: the 2026 GST circular series does exist (Circulars 255/01/2026-GST of 25 June 2026 and 256/02/2026-GST of 25 July 2026), and the GSTAT reconstitution instrument is Office Order No. 4/GSTAT/PB/2026 dated 29 July 2026, effective 1 August 2026.
GST Central Tax Weekly Tracker — W33 2026 (10–16 August 2026)
Throughout 10-16 August 2026 the operative GST Appellate Tribunal listing regime was Office Order No. 4/GSTAT/PB/2026 dated 29 July 2026, effective 1 August 2026, which reconstituted Benches and revised the classification of categories of cases, superseding the allocation in Office Order No. 3/GSTAT/PB/2026 of 14 May 2026. The GSTAT dashboard showed 73,941 appeals filed against 5,290 registered and 47 disposed, with 1,469 filed in August 2026. GSTR-7 and GSTR-8 for July 2026 fell due 10 August and GSTR-1 on 11 August. The AATO officer-review window closed 15 August. CBIC issued no new notification, circular or instruction.
GST Central Tax Weekly Tracker — W32 2026 (3–9 August 2026)
The week of 3–9 August 2026 was the first full production week of mandatory Ship-to GSTIN capture on India's e-way bill, e-Invoice and e-Way-Bill-by-IRN systems, live since 1 August 2026. The jurisdictional-officer review window for amended Aggregate Annual Turnover values for FY 2025-26 ran through the week to 15 August. The GST Appellate Tribunal backlog window under Section 112 of the CGST Act, 2017 having closed on 31 July 2026, all fresh appeals reverted to the ordinary three-month clock. CBIC issued no new notification, circular or instruction.
GST Central Tax Weekly Tracker — W31 2026 (27 July–2 August 2026)
India's GST Appellate Tribunal backlog appeal window under Section 112 of the CGST Act, 2017 closed on 31 July 2026, the last date notified by a Ministry of Finance notification of 30 June 2026. Mandatory Ship-to GSTIN capture and voluntary e-way bill closure went live in production on 1 August 2026, including on the e-Invoice and e-Way-Bill-by-IRN APIs. July 2026 gross GST collections were Rs 2,11,205 crore, up 15.4% year-on-year, with net collections of Rs 1,81,237 crore. CBIC issued no new notification, circular or instruction.
Aadhaar Authentication for GST Registration: Rule 8, Biometrics and Rule 25
Sections 25(6A) to 25(6D) of the Central Goods and Services Tax Act, 2017 make Aadhaar authentication a condition of GST registration, commenced from 1 April 2020 for individuals under §25(6B) and for authorised signatories, managing partners and HUF Kartas under §25(6C). Rule 8(4A) of the CGST Rules routes a failed or skipped authentication into physical verification under Rule 25 and removes deemed approval under Rule 9(5). Notification 3/2021-Central Tax exempts six categories including non-citizens, government departments, local authorities, statutory bodies and public sector undertakings.
Casual and Non-Resident Taxable Persons: §27 Registration and Advance Tax
Sections 24(ii) and 24(v) of the Central Goods and Services Tax Act, 2017 make registration compulsory for casual taxable persons and non-resident taxable persons regardless of turnover. Section 27 caps that registration at 90 days, extendable once by a further 90 days, and §27(2) requires an advance deposit of tax equal to the estimated liability before the registration is granted. Circular 71/45/2018-GST confirms the deposit is computed on estimated NET liability after eligible input tax credit, and that an exhibition stall-holder registering on an allotment letter needs no advance tax at all.
Composite or Mixed Supply? The §8 Principal-Supply Test in Practice
Section 8 of the Central Goods and Services Tax Act, 2017 taxes a composite supply at the rate of its principal supply and a mixed supply at the highest rate of any component. CBIC Circular 206/18/2023-GST confirms that electricity bundled with renting is a composite supply taxed at the renting rate even when billed separately, unless the landlord recovers only the actual DISCOM charge as a pure agent under Rule 33. Circular 47/21/2018-GST shows that separately-valued goods and services on one invoice are taxed at their own rates.
Composition Levy under §10 CGST: Eligibility, Rule 7 Rates and Transition
Section 10 of the Central Goods and Services Tax Act, 2017 lets a registered person below ₹1.5 crore aggregate turnover (₹75 lakh in eight specified States) pay a flat levy on turnover instead of tax under §9. Rule 7 sets four rates — 0.5% for manufacturers, 2.5% for restaurant supplies, 0.5% for other §10(1) and (2) suppliers and 3% for §10(2A) service and mixed suppliers up to ₹50 lakh. Entry is via FORM GST CMP-02 before the financial year begins, with FORM GST ITC-03 reversal of stock credit; exit is via FORM GST CMP-04 with FORM GST ITC-01 re-claim.
Act on the notification, not the summary.
Three days, full access, no credit card. 114 CBIC notification, GST Council decision, CGST Rule amendment, and circular — with the gazette reference attached.