CBIC, GSTN and GSTAT Issue Key GST Compliance Updates for July 2026

Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

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

• CBIC clarification re Jurisdiction on Migration / Transfer of Taxable Persons
• GSTAT’s Special Bench
• GSTN Advisory on Aggregate Annual Turnover (AATO)
• FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026
• Constitution of Working Group on Centralised Administration of Taxpayers
• Functioning of GSTAT, Prayagraj Bench
• GSTAT Jaipur Bench to be functional from 27st July, 2026

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

CBIC clarification re Jurisdiction on Migration / Transfer of Taxable Persons

CBIC has issued a clarification on the authority competent to act, at various stages of proceedings under the CGST Act, 2017 in cases where the jurisdiction of the taxable person has changed on account of change in Principal Place of Business of the taxable person.

• A conflict between the validity of action already taken by the erstwhile (transferor) jurisdictional officer, and the need for the present (transferee) jurisdictional officer to have control over the proceeding once a taxable person has migrated/transferred to a different jurisdiction.
• The governing principle, applicable uniformly across all stages of actions or proceedings, is that jurisdiction to exercise a statutory power is required to be assessed as on the date on which the power is actually invoked.
• A subsequent migration/transfer of the taxable person does not retrospectively vitiate a proceeding already validly initiated or concluded by the erstwhile (transferor) jurisdictional officer, though it does affect who should conduct matters from that point forward.
• In case of action in any stage of proceeding (audit, SCN, order etc) which has been validly taken by the jurisdicational officer over the taxpayer / transferor, such action shall remain valid despite of subsequent transfer of such taxable person to another jurisdiction (transferee).
• The conduct of the next stage of proceedings, and the implementation of any directions contained in an action already taken or proceedings, is however to be undertaken by the officer presently having jurisdiction (transferee) over the taxable person, and not by the erstwhile (transferor) jurisdictional officer who, on account of the migration/transfer of the taxpayer, ceased to have jurisdiction thereon.
• Various judicial pronouncements have shown that the past acts of a competent authority remain valid, and enforcement and further proceedings must be taken over by the officer, who has now acquired jurisdiction (transferee) subsequent to such migration/ transfer.
• Further, continuing or consequent proceedings to any action, must be exercised by the authority currently having jurisdiction over the taxable person, after the said migration/transfer.
• Thus, the present jurisdictional authority (transferee) should be the face of proceedings at every subsequent stage after the migration/ transfer and wherever any action or proceeding had already been initiated by the transferor jurisdictional authority before the migration/ transfer, the transferee jurisdictional authority can rely on such action or proceeding already taken by the erstwhile jurisdictional authority (transferor).
• Following issues have been clarified:
• Issue: Whether an action undertaken by the transferor jurisdictional authority, at a given stage of proceedings, before such migration/transfer of the taxable person to another jurisdiction, remains valid and applicable on the transferee jurisdiction authority
• Clarification: The transferor authority’s action shall remain valid notwithstanding the subsequent migration/ transfer of the taxable person to another jurisdictional authority. The transferee jurisdictional authority shall act upon, give effect to, and proceed on the basis of such earlier valid action taken by the transferor jurisdictional authority, as if it had itself initiated the same.
• Issue: whether the transferor jurisdiction authority can take any action or initiate proceeding against the taxable person, after he has migrated/transferred to another jurisdiction (transferee).
• Clarification : The transferor jurisdiction authority shall not take any action or initiate proceedings against the taxable person, after he has migrated/ transferred to another jurisdiction and any issue that comes to the notice of the transferor jurisdictional authority should be intimated to the transferee jurisdictional authority for any further action.
• Issue : Who would be the authority competent to give effect to, implement, or act upon any such action already taken, and also to act upon any consequential action arising from the antecedent proceedings, including representing, defending, or otherwise conducting proceedings, filing of appeals before the appellate authority or appellate tribunal, in cases involving migration/transfer of the taxable person.
• Clarification: Where the taxable person migrates to another jurisdiction during the pendency of any action or proceeding initiated by the transferor jurisdictional authority, the transferee jurisdictional authority shall take over and conclude the same from the stage at which it stood at the time of migration/ transfer, and shall be competent to take all further actions, including consequential proceedings that might arise therefrom. Thus, the transferee jurisdictional authority shall be the competent authority to give effect to, implement, or act upon any such action already taken, and also to act upon any consequential action arising from the antecedent proceedings, including representing, defending, or otherwise conducting proceedings, filing of appeals before the appellate authority or appellate tribunal, in cases involving migration/transfer of the taxable person.

(Source: Circular No. 255/01/2026-GST dated 25.06.2026)

GSTAT’s Special Bench

President of GSTAT has constituted a 3 – member Special Bench to determine the time bar issue beyond what is stipulated in the CGST Act, 2017.

• Special Bench shall be headed by President himself.
• Special Bench shall deliver a definitive, nationwide ruling on strict time-bar disputes. Specifically, this bench was formed to decide if authorities have the legal power to condone filing delays that exceed statutory limitation caps under Section 107 (past the 3 + 1 month cap) and Section 112 of CGST Act, 2017.
• Special Bench is determining whether the Tribunal and First Appellate Authorities possess the statutory mandate to accept appeals filed beyond the strict time limits stipulated in the CGST Act, 2017.
• Special Bench shall determine and rule if there is any legal power to condone delay in filing of appeals beyond the statutory limitation cap in section 107 (first appeal) and section 112 (GSTAT Appeal) of CGST Act, 2017.
• The GSTAT Registry had ordered nationwide scrutiny of pending cases across all State Benches to ensure the Tribunal’s final decision establishes a uniform and binding precedent across India.
• Since late appeal dismissals due to strict limitation periods represent a massive volume of disputes across State Benches, this Special three-member bench ruling will directly dictate whether delayed appeals can be proceeded with.
• This will settle a nation wise dispute before all State Benches and will ensure a uniform binding ruling for all Benches.

(Source: Media reports dated 29.06.2026)

 GSTN Advisory on Aggregate Annual Turnover (AATO)

GSTN has advised about upgrading of AATO functionality by way of automatic updation of AATO based on subsequent returns w.e.f. 1^st July, 2026. Accordingly, window for FY 2025-26 has been revised on the GST Portal.

• Further, the timelines for submission of amendment applications and verification of amended AATO details by Tax Officers, in respect of FY 2025-26, have been revised.
• To ensure greater consistency, accuracy, and uniformity in the reporting of AATO across various modules of the GST Portal, certain system-level enhancements are being implemented. Consequently, the revised timelines for amendment of AATO for FY 2025-26 by the taxpayers and subsequent action by the tax officers are as under:

• Thus, the facility for amendment of AATO, which was earlier available during May as per the previous advisory dated 02.05.2022, shall now be made available from 01 July to 31 July 2026 for FY 2025-26. The amended AATO details will be available for review of Tax Officers from 01 Aug to 15 Aug.
• All taxpayers have been advised to take note of the revised timelines and carefully review the AATO details while submitting the amendment application and ensuring that the amended details are accurate before submission.

(Source: GSTN Advisory dated 01.07.2026)

 FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026

• It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding the mandatory capture of the Ship-to field in E-Way Bills and the voluntary closure of E-Way Bills have been examined.
• Accordingly, a comprehensive set of Frequently Asked Questions (FAQs) has been prepared to provide necessary clarifications on the applicable system validations, procedural requirements and manner of compliance.
• The stakeholders are requested to go through the FAQs for familiarisation with the applicable requirements.

 (Source: GSTN Advisory dated 02.07.2026)

Constitution of Working Group on Centralised Administration of Taxpayers

• CBIC has constituted a Working Group to examine the feasibility of introducing a centralised administration system for taxpayers having the same PAN but multiple GST registrations (GSTINs) under different Central Tax jurisdictions.
• The objective is to improve ease of doing business, reduce compliance burden, and enhance administrative efficiency.
• The Working Group shall be Chaired by Shri Vinayak Chandra Gupta, Chief Commissioner, Lucknow CGST & CX Zone.
• The Working Group will:
  • Examine issues faced by taxpayers due to multiple Central Tax jurisdictions for different GST registrations under the same PAN.
  • Study the Large Taxpayer Unit (LTU) model under the erstwhile Central Excise and Service Tax regime and international best practices.
  • Evaluate the advantages and disadvantages of a centralised administration mechanism.
  • Recommend whether the proposed scheme should be optional or mandatory for eligible taxpayers.
  • Decide the coverage of the scheme, including whether it should apply only where all GSTINs are under Central jurisdiction or also where some GSTINs are under State jurisdiction.
• Suggest criteria for allocating jurisdiction, such as:
  • Highest turnover,
  • Location of Head Office,
  • Any other suitable criterion balancing administrative efficiency and taxpayer convenience.
  • Recommend the legal, administrative, IT system and manpower changes required for implementation.
  • Suggest any other measures necessary for introducing the proposed system.
• It has been directed to submit its report, implementation roadmap, and draft proposals within 30 days from the date of the Office Memorandum.
• If implemented, the proposal could:
  • Enable single-point Central Tax administration for businesses having multiple GST registrations under one PAN.
  • Reduce interactions with multiple CGST Commissionerates.
  • Improve consistency in audits, investigations, assessments, refunds, and departmental communications.
  • Simplify compliance for large multi-state businesses while improving administrative efficiency.

 (Source: Office Memorandum dated 18.07.2026 (F. No. 20019/2/2026-GST) issued by GST Policy Wing, CBIC)

Functioning of GSTAT, Prayagraj Bench

• GSTAT, Prayagraj Bench (UP) shall start functioning and regular hearing will be held w.e.f. 23 July, 2026.
• Regular hearings will commence w.e.f. 23 July, 2026 at its temporary premises.
• The bench shall be situated at 2^nd Floor, CGST Bhawan, IT Campus, 38, MG Marg, Civil Lines, Prayagraj-211001 (UP)
• The daily cause list shall be published on GSTAT e-filing portal under the tab ‘cause list’.

 [Source: Public Notice No. 04/2026 dated 20.07.2026 issued by Dy. Registrar, GSTAT Prayagraj Bench]

 GSTAT Jaipur Bench to be functional from 27st July, 2026

• The Jaipur Bench of the GST Appellate Tribunal (GSTAT) shall commence hearing of appeals in hybrid mode (physical + virtual) from 27 July, 2026.
• Hearings will be conducted from its temporary office situated at 3rd Floor, Plot No. 20, Sudarshanpura Industrial Area, Bais Godam, Jaipur-302006.
• Further, the daily cause list of the cases listed before the Bench will be published on the GSTAT e-filing portal (www.efiling.gstat.gov.in) under the “Cause List” tab, and all taxpayers, departmental authorities and authorized representatives are advised to regularly check the portal for updates regarding listing of cases.
• Taxpayers in jurisdictional locations in Rajasthan can now pursue GST appeals before the Jaipur Bench, bringing greater accessibility and faster dispute resolution in GST.

[Source: Public Notice No. 02/2026 dated 22.07.2026 issued by Dy. Registrar GSTAT Jaipur]