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The 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.
It also analyses developments pertaining to appellate proceedings, trade facilitation, cross-border transactions and state-level investment initiatives.
Key highlights of the GST Compendium July 2026
- Important updates/announcements: The Ministry of Finance has extended the last date for filing appeals and applications from 30th June 2026 to 31st July 2026.
- Key judicial pronouncements: The Supreme Court upheld the denial of writ relief and ruled that uploading a GST assessment order on the GST portal constitutes valid communication when the taxpayer fails to pursue the statutory appeal.
- Significant updates in direct taxes: The OECD/G20 Inclusive Framework has released the consolidated commentary on the Global Anti-Base Erosion Model Rules, providing greater clarity on the application, interpretation and administration of the Pillar Two framework.
The edition features an expert perspective on cross-border secondment arrangements and highlights key developments under the direct and international tax framework.
Access all our GST Compendium editions here