A. NOTIFICATIONS
i) Notification No.2/2026-Central Tax dated 07.05.2026
By above notification, the GSTAT Principal Bench is notified as the National Appellate Authority for Advance Ruling (NAAAR) with effect from 1st April 2026.
ii) By Office Order No.3/GSTAT/PB/2026 dt.14.05.2026, the constitution of the GSTAT Bench has been specified.
B. ADVISORY
i) GSTN has issued an Advisory dated 18.05.2026 in relation to the filing of Annexure-B for refund applications involving accumulated ITC using the offline utility on the GST portal.
ii) GSTN has issued Advisories dated 20.05.2026 & 21.05.2026 informing Taxpayers and Stakeholders about enhancements in the E-Way Bill (EWB) Portal.
iii) GSTN has issued an Advisory dated 09.06.2026 regarding the extension of the timeline for implementation of the "Ship to GSTIN" and Voluntary Closure of E-Way Bill functionalities. The timeline has been extended to 01.08.2026.
C. ADVANCE RULINGS
Easy Flux Polymers Pvt. Ltd. (AAAR Order No. 01/2026-2027 dt. 02.04.2026)(Raj)