Recent GST Related Advisories on Key GSTN, GSTAT & Compliance Changes

Dr. Sanjiv Agarwal 27 Jun 2026 948 Views 0 comment Print Goods and Services Tax | Articles, Featured

Summary: The June 2026 GST updates include several important advisories and procedural changes issued by GSTN, GSTAT, and tax authorities to improve compliance and streamline dispute resolution. Haryana SGST has mandated that Show Cause Notices (SCNs) and demand orders issued through the GST portal must also be intimated by registered or speed post, while clarifying that portal upload remains the legally valid mode of service. GSTN has extended the implementation of mandatory “Ship-to GSTIN” capture and voluntary E-Way Bill closure features to 1 August 2026, giving taxpayers additional time for ERP and API upgrades. Ludhiana Commissionerate has issued timelines for issuing FY 2020-21 SCNs before the statutory deadline. GSTAT has proposed amendments to its Procedure Rules, simplified appeal filing requirements, issued advisories on pre-deposit corrections and online court fee payments, and reported nearly 15,000 appeals filed across benches. Collectively, these updates aim to strengthen GST administration, digital compliance, and appellate procedures.

During the month of June, 2026, the following Advisories have been issued so far in relation to the various compliances by GSTN and other GST Updates by way of Notifications / Circulars / GSTAT Circulars:

Instructions for show cause notices (SCN) – Haryana SGST
Extension of E-Way Bill Compliance Timeline
Directives for issuance of SCN’s for FY 2020-21 – Ludhiana Commissionerate
Deferment of mandatory capture of Ship-to GSTIN and introduction of voluntary E-Way Bill closure through updated e-Invoice/EWB APIs
GSTAT (Procedure) Rules, 2025 – Proposed changes
GSTAT’s User Advisory on Pre-deposit
GSTAT – Bench wise Appeal filing (till 11^thJune, 2026)
Advisory on Online Payment of Court Fees on GSTAT Portal

The gist of these Advisories / Updates is summarized hereunder for easy understanding:

Instructions for show cause notices (SCN) – Haryana SGST

Excise & Taxation Department, Haryana has issued following instructions for intimation of SCNs and Demand Orders issued by the Proper Officers:

The Show Cause Notice in FORM GST DRC-01 and the Demand Order in FORM GST DRC-07 issued under Sections, 74, 74A or 122 of the II GST Act, 2017, Section 20 of the IGST Act, 2017 and the relevant provisions of the Goods and Services Tax (Compensation to States) Act, 2017 which have already been issued and served upon the taxpayers through the GST common portal by the Proper Officers, shall, additionally, be sent through registered post/speed post with acknowledgement due, to the person for whom it is intended or his authorized representative if any, at his last known place of business or residence by the Proper Officer concerned for the purpose of intimation only.
Such notice or order shall be deemed to have been received by the taxpayer on the date of making it available on GST common portal in accordance with clause (d) of sub-section (1) and sub-section(2) of Section 169 of the said Act.
The Jurisdictional Proper Officer will send the intimation regarding the issuance of Show Cause Notice or the Demand Order, as the case may be, within fifteen days of issuance of such notice or order through the GST common portal. He will maintain the dispatch register of intimation of all such notices/orders in his ward and monitor the same on fortnightly basis.
The Deputy Commissioner of State Tax of the district will supervise and countersign the dispatch registers maintained ward wise on monthly basis.
These instructions will come into effect from the 1st June, 2026.
These may be assumed to hold good for other jurisdictions.

(Source: Instruction No. 02/2026/GST-II dated 01.06.2026
issued by Excise and Taxation Commissioner-cum-Commissioner of State GST, Haryana)

E-Way Bill Compliance Timeline Extended

GSTN has extended the implementation date of the following E-Way Bill functionalities from 15 June 2026 to 01 August 2026:
- Mandatory “Ship To GSTIN” in Bill-To/Ship-To transactions.
- Voluntary Closure of E-Way Bill
The extension has been granted based on requests from taxpayers, GSPs, and ERP providers who require additional time for System and ERP changes, API integration, Testing, Master data updates, and Operational readiness.
Taxpayers should use the additional time to update their systems and processes so that they are fully compliant by 01^stAugust, 2026.

(Source: GSTN Advisory dated 09.06.2026)

Directives for issuance of SCN’s for FY 2020-21 – Ludhiana Commissionerate

GST Commissionerate, Ludhiana has directed all officers under the Commissionerate that In view of the approaching statutory deadline of 31.08.2026 for issuance of Show Cause Notices (SCNs) pertaining to F.Y. 2020-21, all the Additional Commissioners, Deputy/Assistant Commissioners, and Range Officers shall ensure timely completion of all preparatory activities.
It may include issuance of alerts, conduct of physical verification (PV),downloading and analysis of return data from the BO Portal, drafting of Show Cause Notices, and any other related groundwork.
Following timelines shall be adhered to:

(i) All Additional Commissioners shall ensure submission of draft Show Cause Notices falling within their adjudication competency for F.Y. 2020-21 to the Principal Commissioner for his perusal at least 30 days prior to the prescribed last date for issuance.

(ii) All Deputy/Assistant Commissioners shall ensure submission of draft Show Cause Notices falling within their adjudication competency for F.Y. 2020-21 to the respective Additional Commissioner for his/her perusal at least 30 days prior to the prescribed last date for issuance.

(iii) All Range Officers shall ensure submission of draft Show Cause Notices falling within the competency of the Superintendent for F.Y. 2020-21 to the respective Deputy/Assistant Commissioner for his perusal at least 30 days prior to the prescribed last date for issuance.

Further Advisory includes-
All authorities responsible for issuance of Show Cause Notices are expected to ensure that the notices are drafted comprehensively and accurately, duly incorporating all relevant facts, records and data.
Appropriate legal provisions, including the applicable Sections, Rules, and other statutory provisions, as warranted by the facts of each case, must be duly invoked in the Show Cause Notices.
All cases involving a demand of Rs. 5 crore and above should preferably be referred to Headquarters (Anti-Evasion) for detailed investigation.

(Source: Letter dated 18.06.2026 issued by Principal Commissioner,
GST Commissionerte, Ludhiana)

Deferment of mandatory capture of Ship-to GSTIN and introduction of voluntary E-Way Bill closure through updated e-Invoice/EWB APIs

GSTN has issued an advisory clarifying the changes required in the e-Invoice API, E-Way Bill by IRN API and EWB Closure API in relation to mandatory capture of Ship-to GSTIN and Voluntary Closure of E-Way Bill. These changes will be implemented from 1^st August, 2026.

1. Mandatory Ship-to GSTIN in IRN/EWB APIs

Applicable where E-Way Bill is generated along with e-Invoice or through IRN.
In Bill-to/Ship-to transactions, Ship-to GSTIN will be conditionally mandatory.
If the consignee is unregistered, “URP” can be reported.
New validations introduced for GSTIN, State Code and PIN Code consistency.

2. E-Way Bill by IRN API Changes

A dedicated Ship-to GSTIN field has been added.
EWB generation through IRN will fail if mandatory Ship-to GSTIN requirements are not met.

3. Voluntary Closure of E-Way Bill

EWB can be voluntarily closed after completion of delivery.
Closure can be done by:
- Supplier
- Recipient
- Transporter
- Driver/authorized person through registered mobile number
Facility available through Portal as well as APIs.

4. Sandbox Available

All API changes have been released in the Sandbox environment for testing.
Stakeholders should complete ERP/API modifications before 1 August 2026.

(Source: GSTN Advisory dated 17.06.2026)

GSTAT (Procedure) Rules, 2025 – Proposed changes

The ‘Committee for Resolution of Representations received from Trade / Bar Associations’ of GSTAT in its meeting dated 1^st June, 2026 has resolved to make various changes / amendments in GSTAT (Procedure) Rules, 2025 vide Minutes of Meeting issued by GSTAT, New Delhi (F.No. GSTAT/Pr. Bench Jurisdiction/2026-27/173) dated 10.06.2026

The Committee is chaired by (Dr.) Justice Sanjay Kumar Mishra, President GSTAT and Technical & Judicial Members of various benches and few members of GSTAT as special invitees.

The items of resolution inter alia, include:

*Rule*	*Proposed Change in Rules*
Rule 2(f)	Certified copy means the original copy of the order or the documents received by the party, or a copy thereof duly authenticated by an officer of the concerned department, or a copy duly authenticated by the appellant or respondent or their ‘authorised representative’
Rule 15(b)	Registrar can notify the procedure of filing appeal to the Appellate Tribunal, as directed by the Tribunal
Rule 21(1)	Every Form of appeal required to be heard by the Appellate Tribunal shall be accompanied by a certified copy of the order appealed against and order of original adjudicating authority along with all documents including relied upon documents: PROVIDED that where order appealed against is uploaded on the common portal, then certified copy of the order appealed against may not to be accompanied.
Rule 21(2)	A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) of rule 110 of the Rules shall be submitted online and a final acknowledgement, shall be issued under the Rules, by the GSTAT Portal.
Rule 21(6)	All relevant documents including relied upon documents shall be clearly legible, duly paged, indexed and furnished online duly signed or verified through electronic verification code.
Rule 22	For endorsement and verification, following ‘note’ may be added in rule- Note- For the purpose of preferring an appeal / filing an appeal properly, one verification of the appellant containing the statement that “The contents of the statement of facts, grounds of appeal and the annexures filed as documents are true and correct to his best knowledge, belief and information,” with an identification by the advocate, tax professionals in Form APL-05.”
Rule 23	Bench in its own discretion may relax the requirement of Rule 23(1) on translation of document other than in English language. Rule 23(2) on non-hearing until all parties confirm for translated documents is to be omitted.
Rule 29	An interlocutory application can be filed only for stay, direction, rectification in order, condonation of delay, early hearing, exemption from production of copy of order appealed against or extension of time prayed for in pending matters, restoration or other interim prayers and shall include all the information as per the prescribed GSTAT FORM-01 and the requirements prescribed in that behalf shall be complied with by the applicant, besides filing an affidavit supporting the application. For adjournment of hearing date of appeals or applications listed, the filing of Interlocutory application is not mandatory.
Rule 36	Filing of reply and other documents by the respondents shall be within one month of the receipt thereof or within such time as may be specified or extended by the Bench.
Rule 37	In filing of rejoinder, reference to ‘reply’ filed by respondent shall be taken as reference to ‘cross objections’ filed by the respondent.
Rule 38	Cause list to be prepared on a weekly basis and not as a daily cause list. Weekly cause list to be prepared before closing of working hours on last working day of the previous week. Subject to direction of President, listing of cases in the weekly cause list shall be in the following order of priority (to be listed), for each working day of the week for the Bench, unless otherwise ordered by the concerned Bench. On the discretion of President, Vice-President or Member presiding of the Bench, supplementary cause list may be published.
Rule 39	In case of new cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal, the new cause list shall be prepared for the cases listed for the day, by suitably incorporating the listed cases for a subsequent day or days as directed by the Bench.
Rule 119	There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112 of the CGST Act.

These are only recommendations and shall effective after being notified in due course.

[Source: Minutes of Meeting issued by GSTAT, New Delhi
(F.No. GSTAT/Pr. Bench Jurisdiction/2026-27/173) dated 10.06.2026]

GSTAT’s User Advisory on Pre-deposit

GSTAT has released an User Advisory on higher court exemption or correction of pre-deposit amount for filing of GSTAT appeals. It explains how to review and proceed when the pre-deposit amount is auto-populated from the GSTN portal, and how to upload the document when an exemption has been granted by a higher court or when the user identifies a variance in the auto-fetched amount.
When and how to use advisory
- Use these steps when the appeal is being filed using the available ARN/CRN option and the pre-deposit data is fetched automatically from GSTN and the same data can’t be changed by the user.
- Use the exemption/correction option if a higher court has exempted the pre-deposit amount, or if the auto-fetched amount differs from the user’s calculation.
- If ARN/CRN is not available, the required data must be entered manually in the relevant forms under Demand Details Tab.
Steps involved
- Open demand details and confirm the demand
- Review demand admitted and disputed demand details
- Choose exemption or self calculation correction, if applicable.
- Re-check demand admitted and disputed demand details
- Complete pre-deposit payment on GSTN
Uploaded relevant supporting documents in upload document section, after selection of exemption or self calculation correction.
Linking of voluntary / other payments made (DRC 03) with outstanding demand (DRC 03A) Form DRC -03A is meant to resolve cases where taxpayers paid outstanding demand orders such as DRC-07, DRC-08, MOV-09, MOV-11, or APL-04 through DRC-03 instead of the portal’s “Payment towards demand” facility, due to which the payment was made but the demand did not get closed in the electronic liability register.
Register for balance tracking, and raise technical grievances under “DRC-03A-Filing” on the GST self-service portal if needed. For more information click on “https://efiling.gstat.gov.in /downloads /manual/GSTN-Advisory-for-Form-GST-DRC-03A.pdf”

[Source: GSTAT dated 18.06.2026; (gstat.gov.in)]

GSTAT – Bench wise Appeal filing (till 11^th June, 2026)

Total No. of Appeals filed till 11.06.2026 – 14,979

*S.No.*	*Bench*	*Total Case filed*	*S.No.*	*Bench*	*Total Case filed*
1.	Delhi (PB)	1857	22	Pune	199
2.	Ahmedabad	1546	23	Madurai	186
3.	Gaziabad	1142	24	Jodhpur	175
4.	Lucknow	1074	25	Coimbatore	164
5.	Mumbai	781	26	Ranchi	164
6.	Delhi	750	27	Patna	159
7.	Jaipur	719	28	Vijayawada	89
8.	Agra	636	29	Ernakulum	86
9.	Hyderabad	619	30	Vishakhapatnam	79
10.	Kolkata	579	31	Nagpur	78
11.	Cuttack	495	32	Raipur	73
12.	Thane	493	33	Trivandrum	70
13.	Bengaluru	420	34	Jalandhar	58
14.	Varanasi	372	35	Aurangabad	51
15.	Chennai	303	36	Guwahati	39
16.	Bhopal	270	37	Srinagar	33
17.	Surat	249	38	Dehradun	27
18.	Gurugram	243	39	Shimla	19
19.	Rajkot	235	40	Hissar	12
20.	Chandigarh	222	41	Jammu	7
21.	Prayagraj	204	42	Panaji	2
Total					14,979

(Source: From PPT of National Workshop of GSTAT, Principal Bench on 15.06.2026)

Advisory on Online Payment of Court Fees on GSTAT Portal

For the appeals being filed before GST Appellate Tribunal, GSTAT has advised taxpayers that in cases where online payment of court fees has been made but the payment status is not reflected as “Success”, the following may be noted:

The taxpayer is advised to wait for up to 72 hours from the time of making the payment, as the status update may take some time due to payment processing delays
If the payment status does not update to “Success” even after 72 hours, the system will not restrict or prevent the filing of the appeal.
In such situations, the taxpayer will be allowed to proceed with the appeal filing process on the GSTAT portal without any interruption.
The payment status will be appropriately reconciled at the backend, and the appeal filing process shall not be adversely affected.

[Source: GSTAT Advisory dated 18.06.2026
(https://gstat.gov.in)]