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As GST jurisprudence continues to mature, recent developments highlight the growing importance of consistency, procedural safeguards and commercial sensibility in the application of tax laws.
The September 2026 edition of the GST Compendium discusses key developments across GST, customs, foreign trade and direct tax laws, covering input tax credit, refunds, valuation, corporate guarantees, trade facilitation and tax transparency. It also decodes issues influencing compliance, certainty and business decision-making, examines issues influencing compliance, certainty and business decision-making.
Key highlights of the GST Compendium September 2026
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Important updates/announcements: The DGFT has introduced a facility to integrate and display license-wise voluntary duty payment details received from Customs/ICEGATE on the DGFT portal. The initiative aims to facilitate a seamless, digital and paperless mechanism for processing EODC applications under the AA and EPCG schemes by enhancing transparency, reducing manual intervention and ensuring uniformity in processing across regional authorities.
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Key judicial pronouncements: The SC has affirmed that the omission of Rule 96(10) of the CGST Rules 2017, effective from 8 October 2024, would apply to all refund proceedings pending as of the date of such omission. The apex court emphasised that in the absence of a statutory provision permitting the continuation of proceedings under an omitted rule, the restriction imposed by Rule 96(10) could not continue to be applied to proceedings pending on the date of its omission.
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Significant updates in direct taxes: On 17 August 2026, the TOLA Act received the Indian President’s assent after being passed by both houses of the Parliament. The TOLA Act amends the 2025 Act and the Finance Act, 2026 (Finance Act). It also repeals the Income-tax (Amendment) Ordinance, 2026 (Ordinance) dated 5 June 2026, while preserving actions already taken under it.
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