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LatestGoods & Service Tax (GST) 5 October 2026

GST Refunds and Reforms Face Hurdles

Recent court rulings have upheld the withholding of a Rs 3.15 crore GST refund amid a fraud probe, while Delhi ITAT regains tax‑appeal jurisdiction. Meanwhile, the upcoming GST 2.0 package proposes easing e‑way bill rules, removing arrest powers and raising the prosecution threshold, and industry leaders call for simpler refund processes. Parallel tax‑relief moves are seen in the Philippines, and the 2027 budget reaffirms no GST re‑introduction, focusing on sales‑tax optimisation.

Key legal updates
- Delhi High Court kept a ₹3.15 crore GST refund on hold while a fraud investigation continues. (source)
- Tax appeals have been restored to Delhi ITAT, overturning a Lucknow jurisdiction order. (source)

Reform agenda
- GST 2.0 aims to simplify e‑way bill compliance, scrap officials' arrest powers and lift the prosecution threshold to ₹5 crore. (source)
- EY India chief urges easier GST refunds and broader tax credits to boost the economy. (source)
- The 2027 budget confirms GST will not return, focusing instead on sales‑tax optimisation. (source)
- In the Philippines, Senate Bill 56 seeks immediate tax relief on utilities and other goods. (source)
- Next‑Gen GST proposals promise lower rates and smoother compliance for sustained growth. (source)

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