GST Calendar – Compliances for the month of April ’2026

                                    Indirect Tax News Letter

Nature of Compliances	Due Date
GSTR-7 (Tax Deducted at Source ‘TDS’)	May 10, 2026
GSTR-8 (Tax Collected at Source ‘TCS’)	May 10, 2026
GSTR-1	May 11, 2026
IFF- Invoice furnishing facility (Availing QRMP)	May 13, 2026
GSTR-6 Input Service Distributor	May 13, 2026
GSTR-2B (Auto Generated Statement)	May 14, 2026
GSTR-3B	May 20, 2026
GSTR-5 (Non-Resident Taxable Person)	May 20, 2026
GSTR-5A (OIDAR Service Provider)	May 20, 2026
PMT-06 (who have opted for QRMP scheme)	May 25, 2026

 

Notification Update: Changes in GST Rates and Classification for Non-Alcoholic Beverages. –Notification No. 01/2026-Central Tax (Rate) dated 30 April 2026

The Ministry of Finance, Department of Revenue, has issued Notification No. 01/2026–Central Tax (Rate) dated 30 April 2026, whereby amendments have been carried out in the GST rate schedules applicable to specified categories of non-alcoholic beverages under the Central Goods and Services Tax (CGST) framework.

The said notification has been issued in exercise of the powers conferred under Section 9(1) and Section 15(5) of the Central Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and seeks to amend Notification No. 09/2025–Central Tax (Rate) dated 17 September 2025.

The amendments are intended to align GST tariff references with the revised Customs Tariff classifications and to provide greater clarity in the taxation framework governing fruit juice-based drinks, milk-based beverages, caffeinated beverages and other non-alcoholic drinks falling under tariff heading 2202.

Pursuant to the revised notification, modifications have been effected in Schedule I, attracting GST at the rate of 5%, in respect of specified categories of non-alcoholic beverages.

Against Serial Number 150, the tariff entries stand revised to include “2202 99 21” and “2202 99 29”, thereby covering fruit pulp or fruit juice-based drinks other than carbonated beverages of fruit drink or carbonated beverages with fruit juice.

Further, against Serial Number 151, the tariff entries have been substituted with “2202 99 31” and “2202 99 39”, pertaining to beverages containing milk.

The notification also introduces amendments in Schedule III, attracting GST at the rate of 40%, in respect of specified categories of non-alcoholic and caffeinated beverages.

Against Serial Number 2, the revised tariff entries now include “2202 99 90, 2202 99 91 and 2202 99 99”, covering other non-alcoholic beverages not specified under Schedule I.

Additionally, against Serial Number 3, the tariff entries “2202 99 91 and 2202 99 99” have been specified for caffeinated beverages, which shall continue to attract GST at the rate of 40%.

As per the Department of Revenue, the aforesaid amendments form part of the Government’s broader tariff harmonisation exercise, with the objective of aligning GST schedules with the revised Customs Tariff classifications and removing classification-related ambiguities in the beverage sector.

The revised classification framework is expected to facilitate smoother GST administration, enhance legal certainty for industry stakeholders, and ensure uniformity in the levy of tax across various categories of beverages.

 

Bombay High Court permits filing of refund application for period covered under earlier application.

This Tax Alert summarises a recent judgement of the Bombay High Court (“HC”) concerning the validity of multiple refund applications filed by a taxpayer under Section 54(1) of the Central Goods and Services Tax Act, 2017 (“CGST Act”) for the same tax period.

The assesse had filed a refund application for the tax period of August 2022, which came to be rejected by the Revenue on the ground that the assessee had earlier filed and obtained refund through a consolidated application covering the period July 2022 to September 2022. The petitioner contended that the invoice pertaining to August 2022 had been inadvertently omitted from the earlier application. Aggrieved by such rejection, the petitioner approached the HC.

Key observations of the HC are as under:

• The plain language of Section 54(1) of the CGST Act does not prescribe any embargo on filing more than one refund application, particularly in cases where omission to include certain invoices in an earlier application is attributable to inadvertence and the subsequent application is filed within the prescribed limitation period.
• Where the fundamental statutory condition of filing the refund application within the stipulated two-year period is satisfied, the claim ought not to be rejected on technical grounds, and the subsequent application deserves to be examined on merits.
• The principles of res judicata (or analogous principles) cannot be imported into refund proceedings under the CGST regime, especially where the claims pertain to distinct transactions or omissions.
• The proper officer was under an obligation to consider and follow the binding precedent laid down by the Gujarat High Court on a similar issue, which had attained finality, rather than distinguishing the same on the basis of the nature of the error.

In view of the above, the HC allowed the writ petition and remanded the matter to the Revenue authorities for fresh adjudication on merits in accordance with law.

Cancellation of GST Registration for Non-Filing of Returns – Requirement of Reasoned Order- Calcutta High Court

Facts:
The taxpayer’s GST registration was cancelled by the department solely on account of non-filing of returns, without detailed reasoning or adequate consideration of the surrounding circumstances.

Issue:
Whether GST registration can be cancelled in a mechanical manner for non-filing of returns, without adherence to principles of natural justice and without passing a reasoned (speaking) order.

Held:
The Court held that such cancellation is unsustainable in law, as it violates principles of natural justice. Registration cannot be cancelled mechanically; a proper opportunity of hearing must be granted and a reasoned order must be passed, considering the consequences on the taxpayer’s business.

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