GST Current Updates - 2026
Official GST instruments and operational changes for 2026, with primary-source and effective-date controls.
| Publication | Status / scope |
|---|---|
| Circular 256/02/2026-GST - DGGI Common Adjudicating Authority appeal procedure | 25 July 2026 |
| Circular 255/01/2026-GST - Jurisdiction after taxpayer migration or transfer | 25 June 2026 |
| Notification 02/2026-Central Tax - Section 101B appeals | 7 May 2026; corrigendum 8 May 2026 |
| Notification 01/2026-Central Tax (Rate) | 30 April 2026; corrigendum 6 May 2026 |
| Notification 01/2026-Integrated Tax (Rate) | 30 April 2026; corrigendum 6 May 2026 |
| Notification 01/2026-Union Territory Tax (Rate) | 30 April 2026; corrigendum 6 May 2026 |
| Notification 01/2026-Central Tax - March 2026 GSTR-3B deadline | 21 April 2026; historical deadline |
| GSTAT section 112 filing deadline | 30 June 2026 |
| GSTAT token generation advisory | 13 July 2026 |