GST Compensation to States Act 2017

Sub Chapter Name	English Pdf
Short title, extent and commencement.
Definitions.
Projected growth rate.
Base year.
Base year revenue.
Projected revenue for any year.
Calculation and release of compensation.
Levy and collection of cess.
Returns, payments and refunds.
Crediting proceeds of cess to Fund.
Other provisions relating to cess.
Power to make rules.
Laying of rules before Parliament.
Power to remove difficulties.
THE SCHEDULE

News, Due Date Reminder and Location Map

News

23 Jan 26
Budget 2026-27 Expectations: Direct Tax Relief and GST 2.0 Implementation
Andhra Pradesh GST Tribunal Bench Now Operational in Vijayawada
Calcutta HC: GSTAT Can’t Enhance GST Penalty Without Giving Hearing Opportunity U/S 107(11)
Delhi HC: Department Must Refund Tax Recovered Without Serving Demand Notice
Fake GST ITC Case: Assessee Approaches SC Challenging Delhi HC’s Order
22 Jan 26
Income Tax Officers Call Targets `Unrealistic`, Seek Urgent Meeting with CBDT
MCA Imposes ?2.5 Lakh Penalty on Company & Director for Not Appointing Internal Auditor
Union Government Sets Up GST Appellate Tribunal Bench in Hyderabad
21 Jan 26
CBDT Highlights Middle-Class Tax Relief Under New Income Tax Regime
AP High Court: Best-Judgment Assessments Withdrawn Upon Subsequent Filing of GST Returns
Budget 2026: ISF Calls for GST Rate Cut on Staffing Services and Section 80JJAA Amendment
GST Mismatch (GSTR-3B vs 2B): HC Rejects Anticipatory Bail Amid DGGI Investigation
Budget 2026: CBIC Confirms ‘Nil’ GST & Indirect Tax Legislation
20 Jan 26
Tax Department Issues PE Notices to Foreign Digital Firms, Litigation Likely
Bombay HC Clarifies GST Not Applicable on MIDC Plot Transfers to Third Parties
Allahabad HC Closes Tax Writ Noting Operationalisation of GST Appellate Tribunal
Finance Bill Likely to Propose 5 Key GST Amendments to Boost Ease of Doing Business
19 Jan 26
Ahead of Budget 2026-27, MP Sasmit Patra Pushes for Simpler GST to Boost MSMEs
New Income Tax Act 2025: Why Old Court Rulings May Not Apply After April 2026
Customs Notifies Further Relief for Postal Exports Through Electronic Filing
18 Jan 26
FY27 Budget Unlikely to Change Income Tax Law, New Rules to Shape Tax Regime
FY27 Budget Unlikely to Change Income Tax Law, New Rules to Shape Tax Regime
Gujarat HC: Rectification Allowed for Bona Fide and Inadvertent Errors in GST Returns
17 Jan 26
ICMAI Publishes GST IMS Handbook to Strengthen Digital Compliance & ITC Governance
Calcutta HC: SMS/Email Alert Possibility Not Conclusive, Orders Fresh Consideration in GST Case
Budget 2026-27: MP Sasmit Patra Pushes for GST Simplification and MSME Support
16 Jan 26
Budget 2026: Oil and Gas Industry Pushes for 5% GST, LPG Under-Recovery Support
Budget 2026-27: NBFC Sector Pushes for Liquidity, Tax Relief and Faster Recovery
Budget 2026 Watch: Industry Seeks Tax Neutrality for MCA Fast-Track Demergers
Delhi HC Directs Vodafone Idea to File GST Appeal for Refund Due to Wrong State Allocation
Budget 2026: FACSI Insists Govt to Introduce MSME-Friendly GST Reforms to Boost Businesses
Delhi HC Directs Vodafone Idea to File GST Appeal for Refund Due to Wrong State Allocation
15 Jan 26
Life Insurance Margins Under Pressure in Q3FY26 Due to GST ITC Loss
Budget 2026: Equity Investors Seek Relief from Rising STT and Capital Gains Taxes
Budget 2026: Oil and Gas Industry Pushes for 5% GST, LPG Under-Recovery Support
MCA Coimbatore Imposes Penalty for Two-Day Delay in E-Filing Form MGT-15
India’s Net Direct Tax Collections Grow 8.82% Through Mid-January
14 Jan 26
Orissa HC Relief for Jindal Steel in GSTR-3B vs GST E-Way Bill Mismatch Dispute
Mumbai ITAT: Assessing Officer Must Examine Source of Funds Despite ITR Technical Errors
WB AAR: Fees Reimbursed to Foreign Patent Attorneys Classified as ‘Import of Legal Services’ Subject to GST
Orissa HC Relief for Jindal Steel in GSTR-3B vs GST E-Way Bill Mismatch Dispute
13 Jan 26
CBIC Session Highlights Expanded Role of Auditors Under GST 2.0
Union Budget 2026-27 to Be Presented on 1st February, Sunday
GST E-Way Bill Generation Hits Record High in December 2025, Up 23.6% YoY
ITAT Jaipur Remands ?76.31 Lakh Addition Case, Grants Taxpayer Another Chance
Kerala GST AAR: Exam Fees Charged by Devaswom Recruitment Board Now Taxable
11 Jan 26
Mandatory Service Charge by Restaurants Illegal: CCPA Takes Action Against 27 Establishments
Special Deposit Scheme Interest Rate Fixed at 7.1% for Jan-March 2026
Tripura HC: GST ITC Can’t Be Denied to Buyers Due to Supplier’s Filing Defaults
10 Jan 26
ITAT: Selection of ITR-7 Over ITR-5 a Procedural Error, Orders Reassessment to Safeguard Taxpayer Rights
HP HC Sets Aside GST Demand of INR 16.72 Lakh in Alleged Illegal ITC Case
Telangana HC: Income Earned from the Sale of Tissue-Cultured Plants Is Exempt U/S 10(1)

23 Jan 26

Budget 2026-27 Expectations: Direct Tax Relief and GST 2.0 Implementation

Andhra Pradesh GST Tribunal Bench Now Operational in Vijayawada

Calcutta HC: GSTAT Can’t Enhance GST Penalty Without Giving Hearing Opportunity U/S 107(11)

Delhi HC: Department Must Refund Tax Recovered Without Serving Demand Notice

Fake GST ITC Case: Assessee Approaches SC Challenging Delhi HC’s Order

22 Jan 26

Income Tax Officers Call Targets `Unrealistic`, Seek Urgent Meeting with CBDT

MCA Imposes ?2.5 Lakh Penalty on Company & Director for Not Appointing Internal Auditor

Union Government Sets Up GST Appellate Tribunal Bench in Hyderabad

21 Jan 26

CBDT Highlights Middle-Class Tax Relief Under New Income Tax Regime

AP High Court: Best-Judgment Assessments Withdrawn Upon Subsequent Filing of GST Returns

Budget 2026: ISF Calls for GST Rate Cut on Staffing Services and Section 80JJAA Amendment

GST Mismatch (GSTR-3B vs 2B): HC Rejects Anticipatory Bail Amid DGGI Investigation

Budget 2026: CBIC Confirms ‘Nil’ GST & Indirect Tax Legislation

20 Jan 26

Tax Department Issues PE Notices to Foreign Digital Firms, Litigation Likely

Bombay HC Clarifies GST Not Applicable on MIDC Plot Transfers to Third Parties

Allahabad HC Closes Tax Writ Noting Operationalisation of GST Appellate Tribunal

Finance Bill Likely to Propose 5 Key GST Amendments to Boost Ease of Doing Business

19 Jan 26

Ahead of Budget 2026-27, MP Sasmit Patra Pushes for Simpler GST to Boost MSMEs

New Income Tax Act 2025: Why Old Court Rulings May Not Apply After April 2026

Customs Notifies Further Relief for Postal Exports Through Electronic Filing

18 Jan 26

FY27 Budget Unlikely to Change Income Tax Law, New Rules to Shape Tax Regime

Gujarat HC: Rectification Allowed for Bona Fide and Inadvertent Errors in GST Returns

17 Jan 26

ICMAI Publishes GST IMS Handbook to Strengthen Digital Compliance & ITC Governance

Calcutta HC: SMS/Email Alert Possibility Not Conclusive, Orders Fresh Consideration in GST Case

Budget 2026-27: MP Sasmit Patra Pushes for GST Simplification and MSME Support

16 Jan 26

Budget 2026: Oil and Gas Industry Pushes for 5% GST, LPG Under-Recovery Support

Budget 2026-27: NBFC Sector Pushes for Liquidity, Tax Relief and Faster Recovery

Budget 2026 Watch: Industry Seeks Tax Neutrality for MCA Fast-Track Demergers

Delhi HC Directs Vodafone Idea to File GST Appeal for Refund Due to Wrong State Allocation

Budget 2026: FACSI Insists Govt to Introduce MSME-Friendly GST Reforms to Boost Businesses

Delhi HC Directs Vodafone Idea to File GST Appeal for Refund Due to Wrong State Allocation

15 Jan 26

Life Insurance Margins Under Pressure in Q3FY26 Due to GST ITC Loss

Budget 2026: Equity Investors Seek Relief from Rising STT and Capital Gains Taxes

Budget 2026: Oil and Gas Industry Pushes for 5% GST, LPG Under-Recovery Support

MCA Coimbatore Imposes Penalty for Two-Day Delay in E-Filing Form MGT-15

India’s Net Direct Tax Collections Grow 8.82% Through Mid-January

14 Jan 26

Orissa HC Relief for Jindal Steel in GSTR-3B vs GST E-Way Bill Mismatch Dispute

Mumbai ITAT: Assessing Officer Must Examine Source of Funds Despite ITR Technical Errors

WB AAR: Fees Reimbursed to Foreign Patent Attorneys Classified as ‘Import of Legal Services’ Subject to GST

Orissa HC Relief for Jindal Steel in GSTR-3B vs GST E-Way Bill Mismatch Dispute

13 Jan 26

CBIC Session Highlights Expanded Role of Auditors Under GST 2.0

Union Budget 2026-27 to Be Presented on 1st February, Sunday

GST E-Way Bill Generation Hits Record High in December 2025, Up 23.6% YoY

ITAT Jaipur Remands ?76.31 Lakh Addition Case, Grants Taxpayer Another Chance

Kerala GST AAR: Exam Fees Charged by Devaswom Recruitment Board Now Taxable

11 Jan 26

Mandatory Service Charge by Restaurants Illegal: CCPA Takes Action Against 27 Establishments

Special Deposit Scheme Interest Rate Fixed at 7.1% for Jan-March 2026

Tripura HC: GST ITC Can’t Be Denied to Buyers Due to Supplier’s Filing Defaults

10 Jan 26

ITAT: Selection of ITR-7 Over ITR-5 a Procedural Error, Orders Reassessment to Safeguard Taxpayer Rights

HP HC Sets Aside GST Demand of INR 16.72 Lakh in Alleged Illegal ITC Case

Telangana HC: Income Earned from the Sale of Tissue-Cultured Plants Is Exempt U/S 10(1)

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

28 Jan 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .

31 Jan 26 Annual Return by OPCs and Small Companies.

31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)

31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.

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