IGST Circular

Circular No	File No	Date	Subject
2/1/2017-IGST	F. No. 354/173/2017-TRU	27-09-2017	Clarification on supply of satellite launch services by ANTRIX Corporation Ltd
1/1/2017-IGST	F.No.354/119/2017–TRU(Pt)	7/7/2017	Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding
3/1/2018-IGST	F. No. CBEC/20/16/03/2017- GST	25/5/2018	Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.
01-02-2019-IGST	F. No. CBEC-20/16/04/2018 - GST	01/02/2019	Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
Circular No.01l2017	F.No.166/Cross Empowerment/GSTC/2017	20-09-2017	Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST - regarding

News, Due Date Reminder and Location Map

News

20 Feb 26
GSTR-3B Update: GST Portal Enables Flexible ITC Utilisation for IGST Payment
GSTN Rolls Out New IMS Tab to Track Rejected Notes for GSTR-3B
New Reporting Rules for Income Accumulation Under Section 342(1) Explained
How Does IT Software Easily Handle Auto Import Functionality
Supreme Court to Examine 30-Month Delayed ITR in Sirez Limited Case on Loss Carry-Forward & TDS Refund
Mos Clarifies Lok Sabha GST Rate Unchanged on Assistive Aids; 18% Applicable on Vehicles
19 Feb 26
Kerala HC Bars Parallel Adjudication by Intelligence Wing When Proper GST Officer Has Jurisdiction
CA Faces ICAI Reprimand for Due Diligence Failure in AOC-4 Form
RBI Issues Final Directions on Unique Transaction Identifier for OTC Derivatives
Mos Clarifies Lok Sabha GST Rate Unchanged on Assistive Aids; 18% Applicable on Vehicles
18 Feb 26
Net Direct Tax Collection for FY 2025-26 Grows 9.4%, Refunds Drop 18.8%
ICAI Introduces UDIN Ceiling & Field-Level Validation for Section 44AB Tax Audits from 1st April 2026
Telangana HC: Mandatory Pre-Deposit Required for Appeal Even When GST Is Paid and Penalty is Disputed
Madras HC Quashes GST Assessment Order Over Pre-Dated Service of Notice
Gauhati HC Grants 30 Days to File Pending GST Returns; Sets Aside Registration Cancellation
Andhra Pradesh HC Cancels GST Demand Order on Free Supply of Materials to Concrete Firm
17 Feb 26
Madras HC Quashes GST Assessment Order Over Pre-Dated Service of Notice
MCA May Introduce Corporate Amendment Bill to Ease Compliance
CBDT Issues Draft Form 138 for Quarterly TDS Reporting on Salary & Senior Citizen Income
Uber Gets Relief as HC Strikes Down Combined GST Show Cause Notice
16 Feb 26
Draft Form 103 Prescribes 30-Day Payment Rule for Tax Demand
Special Allowance Tax Relief: How Rule 279 Changes Exemption Limits
Provident Fund Contributions Above Threshold? Here`s How Rule 277 Taxes Interest
15 Feb 26
Rule 285 Mandates Form 178 Filing for Capital Gains Exemption
Lower TDS or Nil Deduction? Draft Form 128 Sets New Electronic Application Rules
14 Feb 26
WB AAR: Electric E-Rickshaw Categorised at 5% GST If Kit Includes at Least Three Items
CBDT Notifies Draft Form 143 for Filing Quarterly TCS Returns
GSTAT: GSTR-1 and GSTR-3B Mismatch Requires Reconciliation and Opportunity to Explain, Not Automatic Penalty
12 Feb 26
CBDT Proposes New Quarterly TDS Reporting on Salary and Senior Citizen Income
New PAN Application Process Under Draft Income Tax Rules, 2026
Delhi (PB) GSTAT Upholds DGAP Finding in CG Foods GST Profiteering Case on Instant Noodles
Gujarat HC: GST Appeal Delays Beyond Limit Cannot Be Condoned Even Under Article 226
CBDT Releases Draft Form 168 to Standardise Annual Information Statement (AIS)
11 Feb 26
New PAN Application Process Under Draft Income Tax Rules, 2026
PAN Quoting Threshold Limits for Banking, Property & Cash Deals under Draft Income Tax Rules, 2026
AP HC Dismisses Plea Against GST Assessment Over Missing DIN and Allegedly Unsigned SCN
CBDT May Use GST Data to Strengthen Direct Taxes & Improve Compliance
Delhi HC Refuses to Quash IT Reassessment Notice U/S 148 as Factual Disputes Should Be Decided by AO
10 Feb 26
Guidelines for Audit and Inventory Valuation Expenses under Draft Income Tax Rules, 2026
CBDT Proposes New Form 130 for TDS on Salary, Pension and Interest Income Under IT Act
CBDT to Replace Forms 3CA, 3CB & 3CD with Consolidated Form 26
Delhi HC Orders Cancellation of GST Registration Must Be Mentioned in the SCN
GST E-Way Bill Generation Hits Second-Highest Ever at 13.68 Crore in Jan 2026
09 Feb 26
Income Tax Rates for FY 2026-27
CBDT Seeks Stakeholders` Inputs on Draft Income Tax Rules and Forms Under IT Act, 2025
Draft Income Tax Forms 2026 Released: Category-wise Table of 190 Draft Forms Explained
Kerala HC Orders ITC Can’t Be Refused for Delay in Filing GST Returns U/S 16(5) of CGST
Centre May Plan GST E-Way Bill Overhaul in Consultation with States
08 Feb 26
AP HC Dismisses Plea Against GST Assessment Order, Holds Portal Notices as Valid Service
How Budget 2026 Changes Are Made in TDS Filing Software

20 Feb 26

GSTR-3B Update: GST Portal Enables Flexible ITC Utilisation for IGST Payment

GSTN Rolls Out New IMS Tab to Track Rejected Notes for GSTR-3B

New Reporting Rules for Income Accumulation Under Section 342(1) Explained

How Does IT Software Easily Handle Auto Import Functionality

Supreme Court to Examine 30-Month Delayed ITR in Sirez Limited Case on Loss Carry-Forward & TDS Refund

Mos Clarifies Lok Sabha GST Rate Unchanged on Assistive Aids; 18% Applicable on Vehicles

19 Feb 26

Kerala HC Bars Parallel Adjudication by Intelligence Wing When Proper GST Officer Has Jurisdiction

CA Faces ICAI Reprimand for Due Diligence Failure in AOC-4 Form

RBI Issues Final Directions on Unique Transaction Identifier for OTC Derivatives

Mos Clarifies Lok Sabha GST Rate Unchanged on Assistive Aids; 18% Applicable on Vehicles

18 Feb 26

Net Direct Tax Collection for FY 2025-26 Grows 9.4%, Refunds Drop 18.8%

ICAI Introduces UDIN Ceiling & Field-Level Validation for Section 44AB Tax Audits from 1st April 2026

Telangana HC: Mandatory Pre-Deposit Required for Appeal Even When GST Is Paid and Penalty is Disputed

Madras HC Quashes GST Assessment Order Over Pre-Dated Service of Notice

Gauhati HC Grants 30 Days to File Pending GST Returns; Sets Aside Registration Cancellation

Andhra Pradesh HC Cancels GST Demand Order on Free Supply of Materials to Concrete Firm

17 Feb 26

Madras HC Quashes GST Assessment Order Over Pre-Dated Service of Notice

MCA May Introduce Corporate Amendment Bill to Ease Compliance

CBDT Issues Draft Form 138 for Quarterly TDS Reporting on Salary & Senior Citizen Income

Uber Gets Relief as HC Strikes Down Combined GST Show Cause Notice

16 Feb 26

Draft Form 103 Prescribes 30-Day Payment Rule for Tax Demand

Special Allowance Tax Relief: How Rule 279 Changes Exemption Limits

Provident Fund Contributions Above Threshold? Here`s How Rule 277 Taxes Interest

15 Feb 26

Rule 285 Mandates Form 178 Filing for Capital Gains Exemption

Lower TDS or Nil Deduction? Draft Form 128 Sets New Electronic Application Rules

14 Feb 26

WB AAR: Electric E-Rickshaw Categorised at 5% GST If Kit Includes at Least Three Items

CBDT Notifies Draft Form 143 for Filing Quarterly TCS Returns

GSTAT: GSTR-1 and GSTR-3B Mismatch Requires Reconciliation and Opportunity to Explain, Not Automatic Penalty

12 Feb 26

CBDT Proposes New Quarterly TDS Reporting on Salary and Senior Citizen Income

New PAN Application Process Under Draft Income Tax Rules, 2026

Delhi (PB) GSTAT Upholds DGAP Finding in CG Foods GST Profiteering Case on Instant Noodles

Gujarat HC: GST Appeal Delays Beyond Limit Cannot Be Condoned Even Under Article 226

CBDT Releases Draft Form 168 to Standardise Annual Information Statement (AIS)

11 Feb 26

New PAN Application Process Under Draft Income Tax Rules, 2026

PAN Quoting Threshold Limits for Banking, Property & Cash Deals under Draft Income Tax Rules, 2026

AP HC Dismisses Plea Against GST Assessment Over Missing DIN and Allegedly Unsigned SCN

CBDT May Use GST Data to Strengthen Direct Taxes & Improve Compliance

Delhi HC Refuses to Quash IT Reassessment Notice U/S 148 as Factual Disputes Should Be Decided by AO

10 Feb 26

Guidelines for Audit and Inventory Valuation Expenses under Draft Income Tax Rules, 2026

CBDT Proposes New Form 130 for TDS on Salary, Pension and Interest Income Under IT Act

CBDT to Replace Forms 3CA, 3CB & 3CD with Consolidated Form 26

Delhi HC Orders Cancellation of GST Registration Must Be Mentioned in the SCN

GST E-Way Bill Generation Hits Second-Highest Ever at 13.68 Crore in Jan 2026

09 Feb 26

Income Tax Rates for FY 2026-27

CBDT Seeks Stakeholders` Inputs on Draft Income Tax Rules and Forms Under IT Act, 2025

Draft Income Tax Forms 2026 Released: Category-wise Table of 190 Draft Forms Explained

Kerala HC Orders ITC Can’t Be Refused for Delay in Filing GST Returns U/S 16(5) of CGST

Centre May Plan GST E-Way Bill Overhaul in Consultation with States

08 Feb 26

AP HC Dismisses Plea Against GST Assessment Order, Holds Portal Notices as Valid Service

How Budget 2026 Changes Are Made in TDS Filing Software

Due Date Reminder

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

20 Feb 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for January. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

20 Feb 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Jan. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Feb 26 Summary Return cum Payment of Tax for January by Monthly filers. (other than QRMP).

25 Feb 26 Deposit of GST of January under QRMP scheme.

28 Feb 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 January .

28 Feb 26 Submit hard copy of acknowledgement and supporting documents for CAG Empanelment of CA firms/LLPs for FY 2025-26, after online application.

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IGST Circular

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