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    July 17, 2026   CircularsGST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
    July 17, 2026   CircularsGST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   CircularsGST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 10, 2026   CircularsGST - States
    GST jurisdiction after taxpayer migration: prior valid actions remain effective, and the transferee authority must continue proceedings.
    June 23, 2026   CircularsGST - States
    Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
    May 30, 2026   CircularsGST - States
    GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
    May 29, 2026   CircularsGST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   CircularsGST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
    May 26, 2026   CircularsGST - States
    GST appellate filing procedure tightened with committee review, authorization steps, and online defect-cure timelines for departmental cases.
    May 18, 2026   CircularsGST - States
    Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
    April 24, 2026   CircularsGST - States
    GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
    April 15, 2026   CircularsGST - States
    GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
    April 11, 2026   CircularsGST - States
    GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
    April 11, 2026   CircularsGST - States
    Kolkata Bench GSTAT begins functioning, with appeals from specified jurisdictions now to be filed there under the prescribed procedure.
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    Highlights
    All› SGST - State GST Laws › SGST - State GST Laws - 2026
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    July 17, 2026   Circulars GST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
    July 17, 2026   Circulars GST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   Circulars GST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 10, 2026   Circulars GST - States
    GST jurisdiction after taxpayer migration: prior valid actions remain effective, and the transferee authority must continue proceedings.
    June 23, 2026   Circulars GST - States
    Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
    May 30, 2026   Circulars GST - States
    GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
    May 29, 2026   Circulars GST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   Circulars GST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
    May 26, 2026   Circulars GST - States
    GST appellate filing procedure tightened with committee review, authorization steps, and online defect-cure timelines for departmental cases.
    May 18, 2026   Circulars GST - States
    Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
    April 24, 2026   Circulars GST - States
    GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
    April 15, 2026   Circulars GST - States
    GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
    April 11, 2026   Circulars GST - States
    GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
    April 11, 2026   Circulars GST - States
    Kolkata Bench GSTAT begins functioning, with appeals from specified jurisdictions now to be filed there under the prescribed procedure.

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