Goods & Service Tax (GST) 24 September 2026
GST Updates: Refunds, Penalties, QR Permits & Tax Cuts
Indian courts and regulators issued key GST rulings: Madras HC stayed a refund deemed erroneous, Delhi HC removed the 10% penalty deposit requirement for appeals, and GSTAT upheld a ₹35.8 million cess refund. Tamil Nadu will use QR‑code permits for mineral extraction, copper producers seek a GST cut to 5%, and the GST Council will discuss ITC use on reverse‑charge. Further updates include a new GDP methodology using GST data, auto sales rebound after GST cuts, NPCI’s UPI MDR tax stance, and guidance on blocked ITC credits.
- Refund stay: Madras High Court stays demand for an approved GST refund deemed erroneous. (source)
- Penalty deposit: Delhi High Court directs GST appellate authority to consider appeals without a 10% penalty pre‑deposit. (source)
- Cess refund upheld: GSTAT dismisses appeal against a ₹35,840,57 unutilised cess refund linked to earlier ITC reversals. (source)
- QR‑code permits: Tamil Nadu to introduce QR‑code permits for mineral extraction, tying GST collections to curb illegal mining. (source)
- ITC on reverse‑charge: Industry seeks permission to use ITC for reverse‑charge GST ahead of the Oct 7 Council meeting. (source)
- GDP methodology: New GDP series incorporates GST and corporate data for a refreshed calculation method. (source)
- Copper GST cut: Indian copper producers lobby to reduce GST on copper to 5% to offset a record price rally. (source)
- Auto market: Entry‑level hatchbacks regain ground after GST cuts, while SUVs continue to dominate. (source)
- UPI MDR GST: NPCI says GST on UPI merchant discount rate will not affect most small merchants. (source)
- Blocked ITC: Explanation of blocked credits under GST and why certain expenses do not qualify for input tax credit. (source)
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