GST Compendium: August 2026
Thought leadershipJudicial rulings, regulatory clarifications, and policy updates continue to shape indirect tax decision-making.
The government implemented the Goods and Services Tax (GST) on 1 July 2017 to mitigate the cascading effect of Indirect Taxes and put a simplified tax system in place with free flow of input credits. The role of the GST Council and the Central Board of Indirect Taxes and Customs has been remarkable during the course of these three years to gradually move towards achieving the aim of ‘one nation one tax’.
Being a new regime, the GST has undergone several amendments along with clarifications and notifications over time. Further, several court orders, rulings of Authority for Advance Rulings (AARs) and Appellate AARs, and orders of the National Anti-Profiteering Authority have also contributed to the evolution of this tax regime.
Our GST Compendium is an attempt to help our readers keep pace with the recent changes in the GST arena.
We hope you will find it informative and useful.
Our insights
GST Compendium: July 2026
Thought leadershipThe July 2026 edition of the GST Compendium discusses important updates under the GST, Customs, FTP, FTA and SEZ framework, along with significant judicial pronouncements, advance rulings and key policy developments.
GST Compendium: June 2026
Thought leadershipThe June 2026 edition of our GST Compendium analyses key judicial pronouncements, advance rulings, customs updates, GSTN enhancements, and direct tax developments influencing compliance obligations and tax positions.