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The 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.
It discusses matters relating to GST refunds, logistics and fulfilment arrangements, export obligations, customs valuation, tariff classification, concession-based infrastructure projects, GSTAT jurisdiction, and transfer of goods under the CST framework. The publication also examines trade facilitation measures, advance ruling mechanisms, indirect tax controversies, and international tax administration initiatives affecting cross-border transactions.
Key highlights of the GST Compendium June 2026
- Important updates/announcements: GSTAT has issued operational directions for constitution of benches, allocation of members and categorisation of matters for hearing, with all appeals to be initially listed before a Division Bench. It has also extended the relaxed scrutiny mechanism for appeal filings till 31 December 2026, allowing registries to raise only substantive defects during scrutiny. The edition also covers GSTN’s enhancements to the E-Way Bill portal, including mandatory reporting for bill-to/ship-to transactions and the introduction of a voluntary E-Way Bill closure facility.
- Key judicial pronouncements: The SC upheld the GST levy on online gaming, fantasy sports and casino transactions played with monetary stakes, holding that the skill-versus-chance distinction is not determinative where money is staked on an uncertain outcome. In another ruling, the SC denied to interfere with the Bombay HC’s view that assignment of long-term leasehold rights in an industrial plot, being a transfer of benefits arising from immovable property, does not constitute a taxable supply under GST.
- Significant updates in direct taxes: The OECD has released the Global Minimum Tax Implementation Toolkit to support jurisdictions implementing the Pillar Two/GloBE Rules. The edition also discusses important rulings concerning reassessment proceedings, dividend distribution tax, software taxation, and refund claims involving tax deducted at source.
The edition presents important updates influencing indirect tax compliance, dispute resolution, and cross-border transaction considerations for businesses.
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