RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX

India hosts 18th BRICS Summit in New Delhi from 12-14 September, 2026 which may facilitate further and boost trade and businesses for all nations in the Summit. It may open doors for tangible gains in trade, investments, supply chain integration and cross boarder payments. Indian businesses may expect easier market access and lower regulatory barriers and better use of local currencies, strong payment linkages, energy security and so on.

It is learnt that the Income Tax Department is broadening the scope of financial information required for taxpayers annual information statements (AIS), bringing goods and services tax (GST) returns, foreign remittances for investment in mutual funds outside banking channels, and off-market securities transactions under the data net.

57th GST Council meeting scheduled for 12th September, 2026 has been deferred to 7th October, 2026 due to BRICS Summit being held at New Delhi during same time. The gap between this and last meeting will now be more than 13 months, last one been held on 3rd September, 2025.

GSTN has issued an advisory on enabling filing of appeals in cases involving Nil or zero demand amount. Such taxpayers may now file appeal in Form GST APL-01 against such demand orders.

Rajasthan State has clarified on registration of rent / lease agreements for purpose of GST registration. Accordingly, in cases where rent or lease agreement is not registered, then agreement along with one of the ownership documents and copy of identity proof of the lessor should be sufficient.

During the month of August 2026, number of e-way bills totalled to 139.08 million, the third highest monthly count record so far. It was 140.6 million in March, 2026 and 139.8 million in July, 2026. The consistent upward trend is a strong signal of underlying economic activity, driven by improved compliance and increased consumption demand across all sectors.

57th GST Council meeting

• The 57th GST Council meeting will now be held on 7th October, 2026 instead of 12th September, 2026 at New Delhi.
• The meeting of Officers will now be held on previous days i.e., 5th and 6th October, 2026 instead of 10-11th September, 2026.
• The last meeting (56th) was held on 09.09.2025 and now meeting is being held after a gap of full one year.
• The meeting is chaired by Union Finance Minister, Government of India.
• The October meeting is expected to focus on several pending issues related to input tax credit (ITC), refunds and GST compliance. These inter alia include proposals to ease restrictions on certain ITC claims and address the problem of accumulated credits under the inverted duty structure.
• The meetings have been re-convened in view of BRICS Summit in New Delhi next week.
• Earlier, it was rumored that meeting would be held in July in Kolkata.

[Source: Office Memorandum No. F. No 1392/57th GSTCM/GSTC/2026 dated 28.08.2026 and 06.09.2026 issued by ex-officio Secretary to the GST Council, Govt. of India]

Registration of Rent/Lease Agreement Made Mandatory for GST Registration

• The Rajasthan Commercial Taxes Department has clarified that, for GST registration or amendment of registration, where the Principal Place of Business (PPOB) or Additional Place of Business (APOB) is taken on rent or lease, the rent/lease agreement must be registered.
• The clarification addresses the apparent conflict between CBIC Instruction No. 03/2025-GST dated 17.04.2025, which permitted an unregistered rent/lease agreement along with ownership proof and the lessor's identity proof, and the subsequent amendment to the Registration Act, 1908, applicable in Rajasthan.
• As per the Registration (Rajasthan Amendment) Act, 2021, every lease/rent agreement, irrespective of its period, is required to be registered with the Sub-Registrar.
• Accordingly, in Rajasthan, all rent and lease deeds/agreements relating to a rented/leased PPOB or APOB are required to be registered for the purposes of GST registration and amendment thereof.
• For GST registration/amendment in Rajasthan, an unregistered rent/lease agreement will not be sufficient where the business premises are taken on rent or lease. The agreement should be duly registered with the Sub-Registrar.

[Source: Clarification No. F.17 (134) ACCT/GST /2017 /P.- II-01613-5799512

dated 17.08.2026 issued by Chief Commissioner of State Tax, Rajasthan, Jaipur]

GSTN Enables Appeals Against NIL/Zero Demand Orders

• GSTN has removed the portal validation that earlier restricted taxpayers from filing appeals where the demand order reflected "NIL" or "Zero" demand, despite a dispute regarding tax liability.
• Where the taxpayer had already paid the disputed amount before issuance of the demand order, taxpayers can now file an appeal in Form GST APL-01 against such NIL/Zero demand orders.
  • Appeal filing is now enabled on the GST Portal for NIL/Zero demand orders.
  • Taxpayers can file an appeal in Form GST APL-01.
  • In case of any technical difficulty, taxpayers may raise a ticket with the GST Helpdesk.
• The change facilitates taxpayers in exercising their statutory right to appeal even where the demand order records NIL/Zero demand due to prior payment.

(Source: GSTN Advisory dated 07.09.2026)

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