Goods & Service Tax (GST) 25 September 2026
GST Council to Review 18% UPI MDR Tax Amid Refund Rulings
India's GST Council is set to review the 18% tax on UPI merchant discount rates as a new 0.4% MDR for payments over ₹2,000 kicks in on Oct 15. Meanwhile, courts across the country clarified refund eligibility, upheld exporter ITC refunds, and ruled on appeal procedures, while Singapore reported a smooth first GST day.
- GST Council review – The council will assess the 18% GST on UPI merchant discount rate after a 0.4% MDR applies to payments above ₹2,000 from Oct 15. (Read more)
- Tribunal and High Court decisions – The Orissa High Court halted further GST recovery action pending an appeal. GSTAT upheld an exporter's ₹18.28 lakh ITC refund even though goods left India after the refund period. (Read more) (Read more)
- Appellate Tribunal orders – GSTAT ruled that cash refunds of accumulated ITC can be reclaimed as erroneous under Section 73, and that tax demands must be examined against taxpayer objections before confirmation. (Read more) (Read more)
- Appeal procedural ruling – The Allahabad High Court said non‑appearance alone cannot lead to dismissal; appellate authorities must consider all grounds and material. (Read more)
- International note – Singapore’s first GST day passed without major issues, signaling smooth rollout. (Read more)
- Government stance – The government hopes the GST Council will take a favourable view of the 18% tax on UPI MDR, aiming to ease the burden on users. (Read more)
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