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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>GST-related administrative and compliance developments include higher e-way bill generation, signalling business momentum, and a reported move to operationalise section 11A of the CGST Act for exceptional waiver of tax dues on GST Council recommendation. Tribunal and portal updates include relaxation of robe requirements at GSTAT during extreme heat, extension of the Ship to GSTIN and voluntary e-way bill closure functionalities to 1 August 2026, commencement of the Mumbai State Bench, and establishment of a help desk at the Chennai Bench for filing and procedural assistance.</description>
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