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A. CIRCULARS
Clarification regarding jurisdiction change due to Business Migration
Circular no.255/01/2026-GST dated 25.06.2026
By the above circular, clarification has been provided regarding the jurisdictional position when a registered taxpayer shifts the principal place of business and migrates to another GST jurisdiction is given.
B. GSTN
(a) GSTN has issued Advisory dated 01.07.2026 on the revision of the timeline for amendment of Aggregate Annual Turnover (AATO), 2026.
(b) GSTN has issued an Advisory dated 17.06.2026 in relation to e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary closure of e-Way Bill.
(c) GSTN has also issued FAQs dated 01.07.2026 on Bill-to/Ship-to Transactions, Export scenarios and API Impact
C. ADVANCE RULINGS
21. Pon Pure Chemical India Pvt. Ltd. (AAR Order No. GUJ/GAAR/R/2026/23 (In App. No. Advance Ruling/SGST & CGST/2025/AR/31) dt.24.06.2026)(Guj)
Liquidated damages payable by the trans
