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The May 2026 edition of our GST Compendium analyses key judicial pronouncements, GSTN advisories, customs and FTP updates, and system-driven compliance measures influencing business operations and tax positions.
It discusses developments relating to input tax credit, GST registrations, composite supply interpretation, SEZ to DTA clearances, export incentives, faceless assessment and digital processing frameworks. The publication also examines trade facilitation measures and global policy developments shaping cross-border transactions and indirect tax administration.
Key highlights of the GST Compendium May 2026
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Important updates/announcements: GSTN has introduced a significant procedural enhancement by making the pre-deposit field editable while filing appeals in Form APL-01 on the GST portal. With effect from 6 April 2026, GSTN has enabled editing of the pre-deposit field in Form APL-01. With this update, taxpayers can now modify the pre-deposit amount based on case-specific requirements at the time of filing the appeal.
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Key judicial pronouncements: Gujarat HC upheld the constitutional validity of Section 16(2)(c) of the CGST Act holding that the denial or reversal of the ITC due to the supplier’s failure to pay tax is valid, as the GST law requires a direct nexus between the ITC and actual tax payment to the government.
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Significant updates in direct taxes: CBDT has specified forms and procedures for furnishing applications for PAN correction. It has also released a separate compilation of FAQs addressing the interplay and transition from the IT Act 1961 to the IT Act 2025.
The edition presents key developments shaping indirect tax compliance, dispute management and cross-border trade considerations for businesses.
Access all our GST Compendium editions here