GSTAT Says All Pending, Fresh Matters Must First Go Before Division Benches, Constitutes Benches Across India

The Goods and Services Tax Appellate Tribunal (GSTAT) has directed that all pending matters and future filings before its Principal Bench and State Benches must first be placed before Division Benches. The law permits matters involving tax liability or other issues valued below ₹50 lakh and not involving any question of law to be listed before a Single Bench with the approval of the President. In an office order dated May 14, 2026, GSTAT President Dr. Sanjaya Kumar Mishra said that under...

GSTAT Extends Relaxed GST Appeal Filing Guidelines On Portal Till December 31, 2026

The Goods and Services Tax Appellate Tribunal (GSTAT) Principal Bench, New Delhi, has extended till December 31, 2026 the relaxed filing framework for appeals on the GSTAT Portal, citing difficulties faced by appellants during the initial phase of the portal's functioning. The extension has been granted through an office order dated May 14, 2026.The order continues the earlier relaxation measures introduced through an office order dated January 20, 2026 and instructions issued on March 10,...

GSTN Activates Withdrawal Facility For Small Taxpayers To Opt Out Of Simplified Registration Option

As of 21 February 2026, the Goods and Services Tax Network (GSTN) has activated the facility to file Form GST REG-32 for taxpayers who wish to opt out of registration under Rule 14A of the Central Goods and Services Tax (CGST) Rules.To mitigate compliance burdens, as part of the 'Next Generation GST Reforms', a Simplified GST Registration Scheme for Small and Low-Risk Businesses under Rule 14A was introduced in 2025.Rule 14A provides a simplified registration option for small and low-risk...