GST Council decisions, portal changes, compliance notes and more.
The notification grants an extended filing window until 31 July 2026 for eligible appeals and applications before the GST Appellate Tribunal. This extension provides additional time to taxpayers as well as tax authorities to institute proceedings before the Tribunal in cases covered under Section 112 of the CGST Act, 2017, while preserving the normal statutory limitation period for orders issued after the specified cut-off dates.
The EWB portal is making Ship-To GSTIN mandatory for Bill-To Ship-To transactions and introducing an E-Way Bill closure facility, requiring taxpayers and software providers to update their systems accordingly.