LatestGoods & Service Tax (GST) 22 October 2026
GST Council Addresses Section 69, 132
The 57th GST Council deliberated on the applicability of recent amendments under Section 69 and Section 132 to cases that are already pending before tax authorities. Officials clarified that the new provisions will not be retroactively applied, meaning ongoing disputes will continue under the earlier legal framework, while future filings must comply with the updated rules. This guidance aims to reduce confusion and ensure uniform implementation across all jurisdictions.
Key Points from the 57th GST Council
- The Council confirmed that Section 69 and Section 132 amendments will not apply to GST cases already pending.
- Pending disputes remain governed by the previous provisions, while new filings must follow the updated rules.
- The decision seeks to avoid retroactive complications and standardise compliance for future transactions.
For full details, read the original article.
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