RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX

While GST Council's next meeting is slated to be held in Calcutta but its date has not yet been notified. Keeping in mind the notice, it is hoped that there will be meeting held only on August, 2026 now.

CBIC Policy Wing has created a working group on centralized administration of taxpayers (i.e., centralized registration) having same Permanent Account Number of Income Tax (PAN) having multiple GSTN's under various jurisdictions. This working group shall be headed by Chief Commissioner, Lucknow, CGST & CX Zone. It will examine mechanism for centralized registration and Large Tax payer Units (LTUs) and make recommendations within thirty days.

Apex Court has ruled that transfer or assignment of long term industrial lease hold rights will not attract GST @ 18% in a revenue appeal against Gujarat High Court order in Union of India v. Gujarat Chamber of Commerce and Industry [SCA 11345-2023]. It condoned the delay but dismissed the matter on merits upholding that transfer of long term industrial plots amount to sale or transfer of immovable property and as such, shall not be liable to levy of GST.

GSTAT - Prayagraj bench shall commence its functioning and hearing from 23 July, 2026. Most of the benches are now functional for hearing, defect removal, admission, interlocutory applications etc.

In an important development, few top online gaming companies have filed a review petition before Supreme Court against its 27 May, 2026 judgment in Gameskraft case levying 28% GST retrospectively along with constitutional validity. This involved a tax demand of over 1.5 trillion rupees. The petitioners include Play Games 24 x 7, Junglee Games and Sachiko Gaming.

Functioning of GSTAT, Prayagraj Bench

• GSTAT, Prayagraj Bench (UP) shall start functioning and regular hearing will be held w.e.f. 23 July, 2026.
• Regular hearings will commence w.e.f. 23 July, 2026 at its temporary premises.
• The bench shall be situated at 2nd Floor, CGST Bhawan, IT Campus, 38, MG Marg, Civil Lines, Prayagraj-211001 (UP)
• The daily cause list shall be published on GSTAT e-filing portal under the tab 'cause list'.

[Source: Public Notice No. 04/2026 dated 20.07.2026

issued by Dy. Registrar, GSTAT Prayagraj Bench]

Constitution of Working Group on Centralised Administration of Taxpayers

• CBIC has constituted a Working Group to examine the feasibility of introducing a centralised administration system for taxpayers having the same PAN but multiple GST registrations (GSTINs) under different Central Tax jurisdictions.

• The objective is to improve ease of doing business, reduce compliance burden, and enhance administrative efficiency.
• The Working Group shall be Chaired by Shri Vinayak Chandra Gupta, Chief Commissioner, Lucknow CGST & CX Zone.

• The Working Group will:
  • Examine issues faced by taxpayers due to multiple Central Tax jurisdictions for different GST registrations under the same PAN.
  • Study the Large Taxpayer Unit (LTU) model under the erstwhile Central Excise and Service Tax regime and international best practices.
  • Evaluate the advantages and disadvantages of a centralised administration mechanism.
  • Recommend whether the proposed scheme should be optional or mandatory for eligible taxpayers.
  • Decide the coverage of the scheme, including whether it should apply only where all GSTINs are under Central jurisdiction or also where some GSTINs are under State jurisdiction.
• Suggest criteria for allocating jurisdiction, such as:
  • • Highest turnover,
    • Location of Head Office,
    • Any other suitable criterion balancing administrative efficiency and taxpayer convenience.
    • Recommend the legal, administrative, IT system and manpower changes required for implementation.
    • Suggest any other measures necessary for introducing the proposed system.
• It has been directed to submit its report, implementation roadmap, and draft proposals within 30 days from the date of the Office Memorandum.
• If implemented, the proposal could:
  • • Enable single-point Central Tax administration for businesses having multiple GST registrations under one PAN.
    • Reduce interactions with multiple CGST Commissionerates.
    • Improve consistency in audits, investigations, assessments, refunds, and departmental communications.
    • Simplify compliance for large multi-state businesses while improving administrative efficiency.

[Source: Office Memorandum dated 18.07.2026 (F. No. 20019/2/2026-GST)

issued by GST Policy Wing, CBIC]

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