GST Notification Research Framework
A practical framework for reading GST notifications with effective dates, conditions, affected taxpayers and compliance impact.
2026-05-16 17:54:09 · ITI-GUIDE-GST-NOTIFICATION · Pinned
GST, Customs, Central Excise and Service Tax research library
Original summaries and reading notes for notifications, circulars, GST flyers, bare acts, amendments and due-date references. Official source documents should always be verified before acting.
Publishing standard: this section should not reproduce government documents as duplicate pages. Each record should add a concise summary, practical compliance impact, affected law area, effective date and source reference.
Due date for furnishing the return in FORM GSTR-3B for the month of March, 2026
CBIC has issued Notification No. 01/2026 – Central Tax dated 21 April 2026, extending the due date for furnishing FORM GSTR-3B for March 2026. The due date has been extended to 21 April 2026 for registered persons required to file GSTR-3B under Section 39(1) of the CGST Act, 2017 read with Rule 61(1)(i) of the CGST Rules, 2017. The notification is effective from 20 April 2026.
2026-04-21 · 01/2026 – Central Tax · Pinned
Service Tax Records and Circular Research Note
A Service Tax research note for reviewing old circulars, contracts, returns and appeal records in legacy matters.
2026-05-16 17:54:09
Central Excise Legacy Amendment Review
A legacy research guide for reviewing Central Excise amendments in pending audit, recovery and appeal matters.
2026-05-16 17:54:09
Bare Act and Amendment Tracking for Customs Research
A Customs research note on tracking bare act provisions, tariff references and amendments for classification and valuation review.
2026-05-16 17:54:09
GST Flyers: Practical Use for Taxpayer Education
How GST flyers can support taxpayer awareness without replacing statutory provisions, notifications or professional advice.
2026-05-16 17:54:09
GST Circular Reading Method
A guide to reading GST circulars as departmental clarification while preserving the distinction between law and interpretation.
2026-05-16 17:54:09
Amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 9/2025-Integrated Tax (Rate)
The notification amends certain HSN classifications under Notification No. 9/2025-Integrated Tax (Rate). It revises entries relating to beverages under Schedule I (5% IGST) and Schedule III (40% IGST). The amendments substitute specific tariff codes for applicable GST rates and come into force from 1 May 2026.
2026-04-30 · Notification No. 01/2026-Integrated Tax (Rate)
CBIC Amends GST Rate Notification No. 09/2025 for Specified Beverages under Central Tax Rate
The Government of India, Ministry of Finance, Department of Revenue has issued Notification No. 01/2026-Central Tax (Rate) dated 30 April 2026. This notification amends Notification No. 09/2025-Central Tax (Rate) dated 17 September 2025. The amendment revises certain tariff entries under Schedule I – 2.5% and Schedule III – 20%, mainly relating to specified goods falling under heading 2202. The notification comes into force from 1 May 2026.
2026-04-30 · Notification No. 01/2026-Central Tax (Rate)