Blogs
Is the Section 54(1) Time-Limit for GST Refunds Directory or Mandatory? An Analytical article of the Emerging Judicial Divide
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...
Read moreGST Portal Updates -August 2026
GST Portal News and Updates
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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: |
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CBIC Customs Updates -August 2026
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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... |
GST Portal Updates -July 2026
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Gross and Net GST revenue collections for the month of June 2026 |
The Gross and net revenue for the month of June-26 was declared. The same can be checked by clicking on: https://services.gst.gov.in/services/advisoryandreleases/Revenue |
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01-07-2026 |
Advisory on... |
Bombay High Court Clarifies the Scope of CAROTAR and Administrative Powers in Preferential Tariff Administration
Covestro India Pvt. Ltd. vs. Assistant Commissioner of Customs, Nhava Sheva (2026) 43 Centax 158 (Bom.) [16-04-2026]
Introduction
India's expanding network of Free Trade Agreements (FTAs) plays a pivotal role in facilitating international trade by allowing eligible imports to avail preferential customs duty, subject to compliance with the applicable Rules of Origin (RoO). These rules ensure that tariff concessions are available only to goods genuinely originating from the partner...
Read moreCBIC GST Updates- July 2026
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Circular No. 256/02/2026-GST |
Seeks to clarify the procedure for... |
CBIC Customs Updates -July 2026
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24/2026-Customs(T) Dated 03-July-2026 |
Seeks to exempt animals imported for shows, exhibitions, contests, competitions, demonstrations, entertainment, public functions or as guide dogs under the India-UK CETA from the whole of Basic Customs Duty and... |