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June 2026

Recent Developments in GST

By G. G. Goyal, Chartered Accountant | C. B. Thakar, Advocate
Reading Time 13 mins

A. NOTIFICATIONS

i) Notification No.1/2026-Central Tax dated 21.4.2026

By above notification, the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 is extended to twenty-first day of April, 2026.

B. NOTIFICATION RELATING TO RATE OF TAX

i) Notification No.1/2026-Central Tax (Rate) dated 30.4.2026

The above notification seeks to amend Notification No 9/2025 - Central tax (Rate) to align it with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026).

C. ADVISORY

i) GSTN has issued Advisory dated 16.4.2026 in relation to Re-Computation of Interest under Table 5.1 of GSTR-3B.

ii) GSTN has issued Advisory dated 21.4.2026 regarding Introduction of IMS Offline Tool.

D. ADVANCE RULINGS

11. Cremeux Bakeries Pvt. Ltd. (AAR Order No. GOA/GAAR/02 of 2025-26/6810 dt.30.3.2026)(Goa)

Classification – Bakery Products

The Applicant i

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