Thinking Beyond News Letter - September 2026

  • Category: H N A News Letter
  • Date: 26-10-2026
  • Writer: H N A Team

GST Portal News and Updates - September 2026

  • Category: Others
  • Date: 13-10-2026
  • Writer: H N A Team

 

Sl.No

Date

Functionality

Particulars

1

01-09-2026

Gross and Net GST revenue collections for the month of August, 2026

 

The Gross and net revenue for the month of September-26 was declared. The same can be checked by clicking on:

https://services.gst.gov.in/advisoryandreleases

 

2

07-09-2026

...

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CBIC Updates - September 2026

  • Category: Others
  • Date: 12-10-2026
  • Writer: H N A Team

 

Customs-Tariff

Notifications

Notification No. and Date of issue

 

Subject

Notification No. 31/2026 - dated 23 September 2026

Reduction in Customs Duty on Edible Oils

 

Summary:

CBIC reduced the Basic Customs Duty on specified edible oils through Notification No. 31/2026-Customs.

The major changes included:

  • Crude palm oil...

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MOOWR and Interest under Section 61(2): “Intended for Use” is Tested at Import, Not by Hindsight

  • Category: Others
  • Date: 12-10-2026
  • Writer: CA Leela Vara Prasad D

Commissioner of Customs (Preventive), Jaipur v. M/s Acme Aklera Power Technology Pvt. Ltd., D.B. Customs Appeal No. 1/2025, Rajasthan High Court, Jaipur Bench (decided 10.08.2026)

  1. Background

The MOOWR, 2019 scheme is framed under Section 65 of the Customs Act, 1962. It allows an importer to defer payment of customs duty on capital goods by warehousing them and carrying on manufacture or other permitted operations in the warehouse, with duty becoming payable only when the goods...

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Is the Section 54(1) Time-Limit for GST Refunds Directory or Mandatory? An Analytical article of the Emerging Judicial Divide

  • Category: Others
  • Date: 05-10-2026
  • Writer: CA Pradeep V

 

Introduction

Section 54 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") requires a refund application to be filed within two years of the relevant date. A question that has now reached several High Courts, without a direct answer yet from the Supreme Court, is whether this two-year period is directory — capable of being relaxed in a deserving case — or mandatory, admitting of no exception save what the statute itself provides. Madras, Gujarat, Andhra Pradesh and...

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GST Portal Updates -August 2026

  • Category: Others
  • Date: 17-09-2026
  • Writer: H N A Team

GST Portal News and Updates

 

Sl.No

Date

Functionality

Particulars

1

01-08-2026

Gross and Net GST revenue collections for the month of July 2026

The Gross and net revenue for the month of July-26 was declared. The same can be checked by clicking on:

https://hnallp.com/assets/articles/08392-final_for_publishing_july_2026_monthly_gst_revenue_report-1-.pdf

 

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Gross and net revenue for the month of July-26

  • Category: Others
  • Date: 17-09-2026
  • Writer: H N A Team

Thinking Beyond News Letter - August 2026

  • Category: H N A News Letter
  • Date: 16-09-2026
  • Writer: H N A Team

CBIC Customs Updates -August 2026

  • Category: Others
  • Date: 07-09-2026
  • Writer: H N A Team

Customs-Tariff

Notifications

Notification No. and Date of issue

 

Subject

30/2026-Customs(T) Dated 21-Aug-2026

Seeks to exempt 10 lakh MT of raw sugar falling under tariff heading 1701 from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, 1975, up to 31st October, 2026, when imported under the Tariff Rate Quota...

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Thinking Beyond News Letter - July-2026

  • Category: H N A News Letter
  • Date: 10-08-2026
  • Writer: H N A Team