Regulatory Updates, Notifications & Circulars
Continuously updated official gazette notifications, department circulars, and executive clarifications published by apex regulatory bodies for FY 2026–2027.
Central Goods and Services Tax Act, 2017
The unified statutory legislation levying tax on intra-state supplies of goods and services across India, including ITC restrictions, e-invoicing, and ASMT notice resolution.
Central Goods and Services Tax Rules, 2017
Procedural rules governing GST registration, tax invoices, e-invoicing (Rule 48(4)), Input Tax Credit (Rule 36(4), Rule 86B), e-way bills (Rule 138), and automated scrutiny (Rule 88C/88D).
Form GSTR-1 / IFF
Statutory return capturing B2B invoice tables, B2C large/small, export details, credit/debit notes, and HSN summary.
Form GSTR-3B
Monthly summary tax return under Rule 61(5) reconciling outward liabilities with auto-populated GSTR-2B Input Tax Credit.
Form GSTR-9 / GSTR-9C
Annual return consolidating 12 monthly GSTR-1 and GSTR-3B filings, true-up adjustments, and reconciliation with audited accounts.
CBIC Notification No. 28/2026 – CT: Waiver of Late Fees for Form GSTR-1A and Automated Scrutiny Reconciliation Guidelines
CBIC notifies streamlined procedures for reciprocal corrections in Form GSTR-1A before GSTR-3B generation with full late-fee amnesty for timely quarterly returns.
The information, acts, rules, circulars, notifications, tax rates, and calculators provided in this Knowledge Bank are intended strictly for general educational and informational purposes. Laws, statutory rules, rate matrices, procedures, and statutory due dates may change through subsequent government notifications, official circulars, parliamentary amendments, or judicial rulings.
Taxpayers are strongly advised to verify the latest official gazette publication or consult a qualified Chartered Accountant / legal counsel before executing financial decisions or statutory submissions based on this data.