Recent GST Advisories and Updates: GSTAT, GSTN and CBIC Changes

Summary: During July-August 2026, GSTN, GSTAT and CBIC issued various advisories, instructions and updates concerning GST compliance and administration. GSTAT Mumbai Bench was stated to commence hearing cases from 27.07.2026, with daily cause lists to be published on the GSTAT e-filing portal. CBIC Circular No. 256/02/2026-GST dated 25.07.2026 clarified departmental appeals before GSTAT in DGGI Common Adjudicating Authority cases, requiring separate appeals for each taxpayer before the Bench having territorial jurisdiction over that taxpayer, with the jurisdictional Commissioner acting as Reviewing Authority under Section 112(3) of the CGST Act. GSTAT Office Order No. 4/GSTAT/PB/2026 dated 29.07.2026 reconstituted Benches and revised case classifications with effect from 1 August 2026; it also provided that part-heard matters would be released and reassigned and that the Registry should independently examine pleadings, facts and legal issues while classifying cases. GSTN’s 29.07.2026 advisory kept proposed e-Way Bill enhancements scheduled from 1 August 2026 on hold until further notice, including the proposed mandatory capture of Ship To GSTIN and voluntary closure functionality. CBIC Instruction No. 01/2026-GST dated 03.08.2026 directed CGST formations to coordinate with State Mining Authorities and establish mechanisms for information sharing concerning illegal mining, transportation, seizures, lease cancellation or suspension, excess extraction and other mining-law violations, with the objective of identifying potential GST evasion and initiating appropriate action.

RECENT GST RELATED ADVISORIES AND UPDATES

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 July – August, 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 Circulars / GSTAT Circulars and Advisories:

• GSTAT reconstitutes benches & revises case classification w.e.f. 1st August, 2026
• Departmental Appeals in DGGI Common Adjudicating Authority (CAA) Cases
• GSTAT Mumbai Commencement of functioning
• GSTN keeps proposed e-Way bill enhancements on hold
• CBIC Strengthens GST Enforcement in Mining Sector

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

GSTAT Mumbai Commencement of functioning

• Commencement of hearing of cases before Goods and Services Tax Appellate Tribunal (GSTAT), Mumbai Bench shall start with effect from 27.07.2026.
• The daily cause list of matters / cases listed before the Bench i.e., Mumbai Bench shall be published on the GSTAT e-filing portal (efililng.gstat.gov.in) under the ‘Cause List’ tab.
• Stakeholders are requested to refer to the portal regularly for updates regarding listing of their respective matters.

[Source: Public Notice 04/2026 dated 24.07.2026
issued by Deputy Registrar GSTAT, Mumbai Bench]

Departmental Appeals in DGGI Common Adjudicating Authority (CAA) Cases

• CBIC has clarified the procedure for filing departmental appeals before the GST Appellate Tribunal (GSTAT) where the Order-in-Original (OIO) has been passed by a Common Adjudicating Authority (CAA) in DGGI cases.
• The Order-in-Appeal must be uploaded on the GST portal and simultaneously sent (email + physical copy) to the Commissioner having jurisdiction over the Common Adjudicating Authority.
• The CAA Commissioner will examine the order, obtain comments from DGGI (if required), and forward recommendations to the jurisdictional Commissioners of all concerned taxpayers. The jurisdictional Commissioner of each taxpayer will act as the Reviewing Authority under Section 112(3) of the CGST Act.
• Even if one common order covers multiple taxpayers, separate departmental appeals must be filed for each taxpayer by their respective jurisdictional Commissionerate.
• Appeals must be filed before the GSTAT Bench having territorial jurisdiction over the taxpayer, not the Commissionerate of the Common Adjudicating Authority.

(Source: Circular No. 256/02/2026-GST dated 25.07.2026)

GSTAT reconstitutes benches & revises case classification w.e.f. 1st August, 2026

1. The Goods and Services Tax Appellate Tribunal (GSTAT) has issued Office Order No. 4/GSTAT/PB/2026 dated 29.07.2026, reconstituting various Benches and revising the classification of cases to streamline adjudication. The revised roster and case categorisation will come into effect from 1 August 2026.

2. Delhi, Chennai, Coimbatore, Madurai, Puducherry and Lucknow Benches have been reconstituted with revised allocation of Judicial and Technical Members.

3. Across all GSTAT Benches (except Bengaluru), cases will now be classified into:

• Category-I: Classification, valuation, time of supply, ITC, tax liability, refunds, assessments, recovery, seizure/confiscation, rectification, etc.
• Category-II: Registration matters, Sections 73 & 74 disputes, amendment/cancellation of registration, composition scheme, penalties, provisional attachment and other residual matters.

4. Bengaluru Bench will follow a separate three-category system (Category I, II & III) with dedicated Benches for each category. 5. All part-heard matters will stand released and will be reassigned as per the revised classification. 6. The Registry has been directed to classify appeals based on the pleadings and legal issues involved, and not merely on the declaration made by the appellant.

(Source: Office Order No. 4/GSTAT/PB/2026 dated 29.07.2026)

GSTN keeps proposed e-Way bill enhancements on hold

• The enhancements covered under the earlier GSTN advisories dated 9 June, 2026 and 17 June, 2026, along with the FAQs issued on 2 July, 2026, will not be implemented for w.e.f. 1st August, 2026 now.
• GSTN has announced that the proposed e-Way Bill enhancements, which were earlier scheduled to be implemented from 1st August, 2026, have been kept on hold until further notice.
• These relate to :
• Mandatory capture of ‘Ship to GSTIN’ in Bill-To/Ship-to transactions …
• Voluntary Closure of E-Way Bill functionality..
• Proposed e-Way Bill enhancements have been deferred until further notice.
• Accordingly, no changes will be required in the production environment from 1 August, 2026.
• Earlier advisories on this and related FAQs will also be withdrawn from the GST Portal.
• Therefore, existing e-Way Bill functionality will continue without any change until GSTN issues a fresh advisory.

(Source: GSTN Advisory dated 29.07.2026)

CBIC Strengthens GST Enforcement in Mining Sector

• CBIC has issued instructions directing CGST formations to strengthen coordination with State Mining Authorities to curb GST evasion in the mining sector.
• State Mining Authorities will share information relating to:
  • Illegal mining and transportation of minerals
  • Seizure of minerals and vehicles
  • Cancellation/suspension of mining leases
  • Excess extraction of minerals
  • Other violations under mining laws
• Such information will help identify cases involving suppression of turnover, non-registration, under valuation, short payment of GST and wrongful availment of ITC.
• Every CGST Zone shall appoint a Nodal Officer to coordinate with the respective State Mining Department.
• A structured mechanism will be established for regular exchange of information and intelligence.
• Field formations will analyse the data received and initiate appropriate action under the CGST Act, wherever required.
• Actionable intelligence will be shared with the concerned Commissionerates / DGGI for further investigation.
• Periodic review meetings will be conducted to ensure effective implementation and coordination.

(Source: Instruction No. 01/2026-GST dated 03.08.2026)