{"id":2862,"date":"2026-05-09T06:43:27","date_gmt":"2026-05-09T06:43:27","guid":{"rendered":"https:\/\/www.rnm.in\/blog\/?p=2862"},"modified":"2026-05-09T06:43:27","modified_gmt":"2026-05-09T06:43:27","slug":"indirect-tax-newsletter-may-2026-gst-updates-compliance-calendar","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/indirect-tax-newsletter-may-2026-gst-updates-compliance-calendar\/","title":{"rendered":"GST Calendar \u2013 Compliances for the month of April \u20192026"},"content":{"rendered":"

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Indirect Tax News Letter<\/p>\n

<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Nature of Compliances<\/b><\/td>\nDue Date<\/b><\/td>\n<\/tr>\n
GSTR-7 (Tax Deducted at Source \u2018TDS\u2019)\u00a0<\/span><\/td>\nMay 10, 2026<\/span><\/td>\n<\/tr>\n
GSTR-8 (Tax Collected at Source \u2018TCS\u2019)\u00a0<\/span><\/td>\nMay 10, 2026<\/span><\/td>\n<\/tr>\n
GSTR-1\u00a0<\/span><\/td>\nMay 11, 2026<\/span><\/td>\n<\/tr>\n
IFF- Invoice furnishing facility (Availing QRMP)<\/span><\/td>\nMay 13, 2026<\/span><\/td>\n<\/tr>\n
GSTR-6 Input Service Distributor<\/span><\/td>\nMay 13, 2026<\/span><\/td>\n<\/tr>\n
GSTR-2B (Auto Generated Statement)<\/span><\/td>\nMay 14, 2026<\/span><\/td>\n<\/tr>\n
GSTR-3B\u00a0<\/span><\/td>\nMay 20, 2026<\/span><\/td>\n<\/tr>\n
GSTR-5 (Non-Resident Taxable Person)<\/span><\/td>\nMay 20, 2026<\/span><\/td>\n<\/tr>\n
GSTR-5A (OIDAR Service Provider)<\/span><\/td>\nMay 20, 2026<\/span><\/td>\n<\/tr>\n
PMT-06 (who have opted for QRMP scheme)<\/span><\/td>\nMay 25, 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

The Ministry of Finance, Department of Revenue, has issued Notification No. 01\/2026\u2013Central 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.<\/span><\/p>\n

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\u2013Central Tax (Rate) dated 17 September 2025.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Against Serial Number 150, the tariff entries stand revised to include \u201c2202 99 21\u201d and \u201c2202 99 29\u201d, thereby covering fruit pulp or fruit juice-based drinks other than carbonated beverages of fruit drink or carbonated beverages with fruit juice.<\/span><\/p>\n

Further, against Serial Number 151, the tariff entries have been substituted with \u201c2202 99 31\u201d and \u201c2202 99 39\u201d, pertaining to beverages containing milk.<\/span><\/p>\n

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.<\/span><\/p>\n

Against Serial Number 2, the revised tariff entries now include \u201c2202 99 90, 2202 99 91 and 2202 99 99\u201d, covering other non-alcoholic beverages not specified under Schedule I.<\/span><\/p>\n

Additionally, against Serial Number 3, the tariff entries \u201c2202 99 91 and 2202 99 99\u201d have been specified for caffeinated beverages, which shall continue to attract GST at the rate of 40%.<\/span><\/p>\n

As per the Department of Revenue, the aforesaid amendments form part of the Government\u2019s 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.<\/span><\/p>\n

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.<\/span><\/p>\n

 <\/p>\n

Bombay High Court permits filing of refund application for period covered under earlier application.<\/i><\/b><\/p>\n

This Tax Alert summarises a recent judgement of the Bombay High Court (\u201cHC\u201d) concerning the validity of multiple refund applications filed by a taxpayer under Section 54(1) of the Central Goods and Services Tax Act, 2017 (\u201cCGST Act\u201d) for the same tax period.<\/span><\/p>\n

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.<\/span><\/p>\n

Key observations of the HC are as under:<\/b><\/p>\n