Global Partner. Integrated Solutions.
Key Highlights of GST Notification and Clarification Circulars in July 2026
Circular Updates
Circular No. 256/02/2026-GST
The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular clarifying on departmental appeals before the GST Appellate Tribunal (GSTAT) in Directorate General of Goods and Services Tax Intelligence (DGGI) cases adjudicated by a Common Adjudicating Authority (CAA).
Clarification regarding filing of appeal by the department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases)

The circular clarifies the procedure for filing departmental appeals before GSTAT where the original adjudication (Order-in-Original) was passed by a Common Adjudicating Authority (CAA) in DGGI cases. It addresses ambiguity regarding the reviewing authority, appellate jurisdiction, and filing process.
  • The Appellate Authority must upload the Order-in-Appeal on the GST portal and send a copy (email + physical copy) to the Commissioner having jurisdiction over the CAA.
  • The Commissioner having jurisdiction over the CAA will examine the order, seek inputs from DGGI (if required), and forward recommendations to the jurisdictional Commissioners of all concerned taxpayers.
  • The jurisdictional Commissioner of each taxpayer (and not the CAA Commissioner) will act as the reviewing authority under Section 112(3) of the CGST Act for that taxpayer.
  • If an appeal is warranted, the reviewing authority may authorize a subordinate officer to file and pursue the appeal before GSTAT.
  • Separate departmental appeals must be filed for each taxpayer.
  • Appeals must be filed before the GSTAT Bench having territorial jurisdiction over the taxpayer, not the Bench having jurisdiction over the CAA.
  • After filing the appeal, the jurisdictional Commissioner must inform the Commissioner having jurisdiction over the CAA and share a copy of the appeal.
  • If no appeal is proposed, the same must also be communicated to the CAA Commissioner.


GST Portal Updates

Gross and Net GST revenue collections for the month of June 2026

The GSTN team has released the Gross and Net GST revenue collections for June 2026. The Detailed report is available here.

Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026

The Government has issued an advisory dated 01 July 2026 regarding the revision of the timeline for amendment of Aggregate Annual Turnover (AATO) for FY 2025-26.
  • The AATO functionality on the GST portal is being enhanced to allow automatic updates as subsequent GST returns are filed.
  • Due to this system upgrade, taxpayers can amend their AATO for FY 2025-26 from 1 July 2026 to 31 July 2026.
  • The Jurisdictional Officer will verify the amended AATO between 1 August 2026 and 15 August 2026.
  • Taxpayers are advised to carefully review and verify the amended AATO details before submission to ensure accuracy.
  • In case of any issues, grievances may be raised through the Self-Service Portal available on the GST portal.
Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements

The Government has issued an Advisory on 29 July 2026 to keep the proposed Enhancement of the E-way Bill system on hold.
  • GSTN had issued advisories dated 09 June 2026 and 17 June 2026 regarding proposed enhancements to the E-Way Bill system, which were scheduled to be implemented from 01 August 2026. However, the implementation of these changes has now been kept on hold until further notice.
  • Additionally, a detailed FAQ document released on 02 July 2026 in relation to the proposed enhancements has also been withdrawn from the GST Portal.
 
 
 
USA | Canada | Poland | UAE | India | Japan
  Reach out to us at ThinkNext@nexdigm.com
Home | Services | Insights | Media | Contact us
DISCLAIMER
This newsletter contains general information which is provided on an "as is" basis without warranties of any kind, express or implied, and is not intended to address any particular situation. The information contained herein may not be comprehensive and should not be construed as specific advice or opinion. This newsletter should not be substituted for any professional advice or service, and it should not be acted upon or relied upon or used as a basis for any decision or action that may affect you or your business. It is also expressly clarified that this newsletter is not intended to be a form of solicitation or invitation or advertisement to create any adviser-client relationship.

While every effort has been made to ensure the accuracy of the information contained in this newsletter, the same cannot be guaranteed. We accept no liability or responsibility to any person for any loss or damage incurred by relying on the information contained in this newsletter.

© 2026 Nexdigm. All rights reserved.